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How To File Your State Taxes

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How To File Your State Taxes

How to file your state taxes 1. How to file your state taxes   Rental Income and Expenses (If No Personal Use of Dwelling) Table of Contents Rental IncomeWhen To Report Types of Income Rental ExpensesWhen To Deduct Types of Expenses This chapter discusses the various types of rental income and expenses for a residential rental activity with no personal use of the dwelling. How to file your state taxes Generally, each year you will report all income and deduct all out-of-pocket expenses in full. How to file your state taxes The deduction to recover the cost of your rental property—depreciation—is taken over a prescribed number of years, and is discussed in chapter 2, Depreciation of Rental Property. How to file your state taxes If your rental income is from property you also use personally or rent to someone at less than a fair rental price, first read the information in chapter 5 , Personal Use of Dwelling Unit (Including Vacation Home). How to file your state taxes Rental Income In most cases, you must include in your gross income all amounts you receive as rent. How to file your state taxes Rental income is any payment you receive for the use or occupation of property. How to file your state taxes In addition to amounts you receive as normal rental payments, there are other amounts that may be rental income. How to file your state taxes When To Report When you report rental income on your tax return generally depends on whether you are a cash basis taxpayer or use an accrual method. How to file your state taxes Most individual taxpayers use the cash method. How to file your state taxes Cash method. How to file your state taxes   You are a cash basis taxpayer if you report income on your return in the year you actually or constructively receive it, regardless of when it was earned. How to file your state taxes You constructively receive income when it is made available to you, for example, by being credited to your bank account. How to file your state taxes Accrual method. How to file your state taxes    If you are an accrual basis taxpayer, you generally report income when you earn it, rather than when you receive it. How to file your state taxes You generally deduct your expenses when you incur them, rather than when you pay them. How to file your state taxes More information. How to file your state taxes   See Publication 538, Accounting Periods and Methods, for more information about when you constructively receive income and accrual methods of accounting. How to file your state taxes Types of Income The following are common types of rental income. How to file your state taxes Advance rent. How to file your state taxes   Advance rent is any amount you receive before the period that it covers. How to file your state taxes Include advance rent in your rental income in the year you receive it regardless of the period covered or the method of accounting you use. How to file your state taxes Example. How to file your state taxes On March 18, 2013, you signed a 10-year lease to rent your property. How to file your state taxes During 2013, you received $9,600 for the first year's rent and $9,600 as rent for the last year of the lease. How to file your state taxes You must include $19,200 in your rental income in the first year. How to file your state taxes Canceling a lease. How to file your state taxes   If your tenant pays you to cancel a lease, the amount you receive is rent. How to file your state taxes Include the payment in your income in the year you receive it regardless of your method of accounting. How to file your state taxes Expenses paid by tenant. How to file your state taxes   If your tenant pays any of your expenses, those payments are rental income. How to file your state taxes Because you must include this amount in income, you can also deduct the expenses if they are deductible rental expenses. How to file your state taxes For more information, see Rental Expenses , later. How to file your state taxes Example 1. How to file your state taxes Your tenant pays the water and sewage bill for your rental property and deducts the amount from the normal rent payment. How to file your state taxes Under the terms of the lease, your tenant does not have to pay this bill. How to file your state taxes Include the utility bill paid by the tenant and any amount received as a rent payment in your rental income. How to file your state taxes You can deduct the utility payment made by your tenant as a rental expense. How to file your state taxes Example 2. How to file your state taxes While you are out of town, the furnace in your rental property stops working. How to file your state taxes Your tenant pays for the necessary repairs and deducts the repair bill from the rent payment. How to file your state taxes Include the repair bill paid by the tenant and any amount received as a rent payment in your rental income. How to file your state taxes You can deduct the repair payment made by your tenant as a rental expense. How to file your state taxes Property or services. How to file your state taxes   If you receive property or services as rent, instead of money, include the fair market value of the property or services in your rental income. How to file your state taxes   If the services are provided at an agreed upon or specified price, that price is the fair market value unless there is evidence to the contrary. How to file your state taxes Example. How to file your state taxes Your tenant is a house painter. How to file your state taxes He offers to paint your rental property instead of paying 2 months rent. How to file your state taxes You accept his offer. How to file your state taxes Include in your rental income the amount the tenant would have paid for 2 months rent. How to file your state taxes You can deduct that same amount as a rental expense for painting your property. How to file your state taxes Security deposits. How to file your state taxes   Do not include a security deposit in your income when you receive it if you plan to return it to your tenant at the end of the lease. How to file your state taxes But if you keep part or all of the security deposit during any year because your tenant does not live up to the terms of the lease, include the amount you keep in your income in that year. How to file your state taxes    If an amount called a security deposit is to be used as a final payment of rent, it is advance rent. How to file your state taxes Include it in your income when you receive it. How to file your state taxes Other Sources of Rental Income Lease with option to buy. How to file your state taxes   If the rental agreement gives your tenant the right to buy your rental property, the payments you receive under the agreement are generally rental income. How to file your state taxes If your tenant exercises the right to buy the property, the payments you receive for the period after the date of sale are considered part of the selling price. How to file your state taxes Part interest. How to file your state taxes   If you own a part interest in rental property, you must report your part of the rental income from the property. How to file your state taxes Rental of property also used as your home. How to file your state taxes   If you rent property that you also use as your home and you rent it less than 15 days during the tax year, do not include the rent you receive in your income and do not deduct rental expenses. How to file your state taxes However, you can deduct on Schedule A (Form 1040), Itemized Deductions, the interest, taxes, and casualty and theft losses that are allowed for nonrental property. How to file your state taxes See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). How to file your state taxes Rental Expenses In most cases, the expenses of renting your property, such as maintenance, insurance, taxes, and interest, can be deducted from your rental income. How to file your state taxes Personal use of rental property. How to file your state taxes   If you sometimes use your rental property for personal purposes, you must divide your expenses between rental and personal use. How to file your state taxes Also, your rental expense deductions may be limited. How to file your state taxes See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). How to file your state taxes Part interest. How to file your state taxes   If you own a part interest in rental property, you can deduct expenses you paid according to your percentage of ownership. How to file your state taxes Example. How to file your state taxes Roger owns a one-half undivided interest in a rental house. How to file your state taxes Last year he paid $968 for necessary repairs on the property. How to file your state taxes Roger can deduct $484 (50% × $968) as a rental expense. How to file your state taxes He is entitled to reimbursement for the remaining half from the co-owner. How to file your state taxes When To Deduct You generally deduct your rental expenses in the year you pay them. How to file your state taxes If you use the accrual method, see Publication 538 for more information. How to file your state taxes Types of Expenses Listed below are the most common rental expenses. How to file your state taxes Advertising. How to file your state taxes Auto and travel expenses. How to file your state taxes Cleaning and maintenance. How to file your state taxes Commissions. How to file your state taxes Depreciation. How to file your state taxes Insurance. How to file your state taxes Interest (other). How to file your state taxes Legal and other professional fees. How to file your state taxes Local transportation expenses. How to file your state taxes Management fees. How to file your state taxes Mortgage interest paid to banks, etc. How to file your state taxes Points. How to file your state taxes Rental payments. How to file your state taxes Repairs. How to file your state taxes Taxes. How to file your state taxes Utilities. How to file your state taxes Some of these expenses, as well as other less common ones, are discussed below. How to file your state taxes Depreciation. How to file your state taxes   Depreciation is a capital expense. How to file your state taxes It is the mechanism for recovering your cost in an income producing property and must be taken over the expected life of the property. How to file your state taxes   You can begin to depreciate rental property when it is ready and available for rent. How to file your state taxes See Placed in Service under When Does Depreciation Begin and End in chapter 2. How to file your state taxes Insurance premiums paid in advance. How to file your state taxes   If you pay an insurance premium for more than one year in advance, for each year of coverage you can deduct the part of the premium payment that will apply to that year. How to file your state taxes You cannot deduct the total premium in the year you pay it. How to file your state taxes See chapter 6 of Publication 535 for information on deductible premiums. How to file your state taxes Interest expense. How to file your state taxes   You can deduct mortgage interest you pay on your rental property. How to file your state taxes When you refinance a rental property for more than the previous outstanding balance, the portion of the interest allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. How to file your state taxes Chapter 4 of Publication 535 explains mortgage interest in detail. How to file your state taxes Expenses paid to obtain a mortgage. How to file your state taxes   Certain expenses you pay to obtain a mortgage on your rental property cannot be deducted as interest. How to file your state taxes These expenses, which include mortgage commissions, abstract fees, and recording fees, are capital expenses that are part of your basis in the property. How to file your state taxes Form 1098, Mortgage Interest Statement. How to file your state taxes   If you paid $600 or more of mortgage interest on your rental property to any one person, you should receive a Form 1098 or similar statement showing the interest you paid for the year. How to file your state taxes If you and at least one other person (other than your spouse if you file a joint return) were liable for, and paid interest on, the mortgage, and the other person received the Form 1098, report your share of the interest on Schedule E (Form 1040), line 13. How to file your state taxes Attach a statement to your return showing the name and address of the other person. How to file your state taxes On the dotted line next to line 13, enter “See attached. How to file your state taxes ” Legal and other professional fees. How to file your state taxes   You can deduct, as a rental expense, legal and other professional expenses such as tax return preparation fees you paid to prepare Schedule E, Part I. How to file your state taxes For example, on your 2013 Schedule E you can deduct fees paid in 2013 to prepare Part I of your 2012 Schedule E. How to file your state taxes You can also deduct, as a rental expense, any expense (other than federal taxes and penalties) you paid to resolve a tax underpayment related to your rental activities. How to file your state taxes Local benefit taxes. How to file your state taxes   In most cases, you cannot deduct charges for local benefits that increase the value of your property, such as charges for putting in streets, sidewalks, or water and sewer systems. How to file your state taxes These charges are nondepreciable capital expenditures and must be added to the basis of your property. How to file your state taxes However, you can deduct local benefit taxes that are for maintaining, repairing, or paying interest charges for the benefits. How to file your state taxes Local transportation expenses. How to file your state taxes   You may be able to deduct your ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve, or maintain your rental property. How to file your state taxes However, transportation expenses incurred to travel between your home and a rental property generally constitute nondeductible commuting costs unless you use your home as your principal place of business. How to file your state taxes See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. How to file your state taxes   Generally, if you use your personal car, pickup truck, or light van for rental activities, you can deduct the expenses using one of two methods: actual expenses or the standard mileage rate. How to file your state taxes For 2013, the standard mileage rate for business use is 56. How to file your state taxes 5 cents per mile. How to file your state taxes For more information, see chapter 4 of Publication 463. How to file your state taxes    To deduct car expenses under either method, you must keep records that follow the rules in chapter 5 of Publication 463. How to file your state taxes In addition, you must complete Form 4562, Part V, and attach it to your tax return. How to file your state taxes Pre-rental expenses. How to file your state taxes   You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent. How to file your state taxes Rental of equipment. How to file your state taxes   You can deduct the rent you pay for equipment that you use for rental purposes. How to file your state taxes However, in some cases, lease contracts are actually purchase contracts. How to file your state taxes If so, you cannot deduct these payments. How to file your state taxes You can recover the cost of purchased equipment through depreciation. How to file your state taxes Rental of property. How to file your state taxes   You can deduct the rent you pay for property that you use for rental purposes. How to file your state taxes If you buy a leasehold for rental purposes, you can deduct an equal part of the cost each year over the term of the lease. How to file your state taxes Travel expenses. How to file your state taxes   You can deduct the ordinary and necessary expenses of traveling away from home if the primary purpose of the trip is to collect rental income or to manage, conserve, or maintain your rental property. How to file your state taxes You must properly allocate your expenses between rental and nonrental activities. How to file your state taxes You cannot deduct the cost of traveling away from home if the primary purpose of the trip is to improve the property. How to file your state taxes The cost of improvements is recovered by taking depreciation. How to file your state taxes For information on travel expenses, see chapter 1 of Publication 463. How to file your state taxes    To deduct travel expenses, you must keep records that follow the rules in chapter 5 of Publication 463. How to file your state taxes Uncollected rent. How to file your state taxes   If you are a cash basis taxpayer, do not deduct uncollected rent. How to file your state taxes Because you have not included it in your income, it is not deductible. How to file your state taxes   If you use an accrual method, report income when you earn it. How to file your state taxes If you are unable to collect the rent, you may be able to deduct it as a business bad debt. How to file your state taxes See chapter 10 of Publication 535 for more information about business bad debts. How to file your state taxes Vacant rental property. How to file your state taxes   If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. How to file your state taxes However, you cannot deduct any loss of rental income for the period the property is vacant. How to file your state taxes Vacant while listed for sale. How to file your state taxes   If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. How to file your state taxes If the property is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses. How to file your state taxes Points The term “points” is often used to describe some of the charges paid, or treated as paid, by a borrower to take out a loan or a mortgage. How to file your state taxes These charges are also called loan origination fees, maximum loan charges, or premium charges. How to file your state taxes Any of these charges (points) that are solely for the use of money are interest. How to file your state taxes Because points are prepaid interest, you generally cannot deduct the full amount in the year paid, but must deduct the interest over the term of the loan. How to file your state taxes The method used to figure the amount of points you can deduct each year follows the original issue discount (OID) rules. How to file your state taxes In this case, points are equivalent to OID, which is the difference between: The amount borrowed (redemption price at maturity, or principal) and The proceeds (issue price). How to file your state taxes The first step is to determine whether your total OID (which you may have on bonds or other investments in addition to the mortgage loan), including the OID resulting from the points, is insignificant or de minimis. How to file your state taxes If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct. How to file your state taxes De minimis OID. How to file your state taxes   The OID is de minimis if it is less than one-fourth of 1% (. How to file your state taxes 0025) of the stated redemption price at maturity (principal amount of the loan) multiplied by the number of full years from the date of original issue to maturity (term of the loan). How to file your state taxes   If the OID is de minimis, you can choose one of the following ways to figure the amount of points you can deduct each year. How to file your state taxes On a constant-yield basis over the term of the loan. How to file your state taxes On a straight line basis over the term of the loan. How to file your state taxes In proportion to stated interest payments. How to file your state taxes In its entirety at maturity of the loan. How to file your state taxes You make this choice by deducting the OID (points) in a manner consistent with the method chosen on your timely filed tax return for the tax year in which the loan is issued. How to file your state taxes Example. How to file your state taxes Carol Madison took out a $100,000 mortgage loan on January 1, 2013, to buy a house she will use as a rental during 2013. How to file your state taxes The loan is to be repaid over 30 years. How to file your state taxes During 2013, Carol paid $10,000 of mortgage interest (stated interest) to the lender. How to file your state taxes When the loan was made, she paid $1,500 in points to the lender. How to file your state taxes The points reduced the principal amount of the loan from $100,000 to $98,500, resulting in $1,500 of OID. How to file your state taxes Carol determines that the points (OID) she paid are de minimis based on the following computation. How to file your state taxes Redemption price at maturity (principal amount of the loan) $100,000 Multiplied by: The term of the  loan in complete years ×30 Multiplied by ×. How to file your state taxes 0025 De minimis amount $7,500 The points (OID) she paid ($1,500) are less than the de minimis amount ($7,500). How to file your state taxes Therefore, Carol has de minimis OID and she can choose one of the four ways discussed earlier to figure the amount she can deduct each year. How to file your state taxes Under the straight line method, she can deduct $50 each year for 30 years. How to file your state taxes Constant-yield method. How to file your state taxes   If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct each year. How to file your state taxes   You figure your deduction for the first year in the following manner. How to file your state taxes Determine the issue price of the loan. How to file your state taxes If you paid points on the loan, the issue price generally is the difference between the principal and the points. How to file your state taxes Multiply the result in (1) by the yield to maturity (defined later). How to file your state taxes Subtract any qualified stated interest payments (defined later) from the result in (2). How to file your state taxes This is the OID you can deduct in the first year. How to file your state taxes Yield to maturity (YTM). How to file your state taxes   This rate is generally shown in the literature you receive from your lender. How to file your state taxes If you do not have this information, consult your lender or tax advisor. How to file your state taxes In general, the YTM is the discount rate that, when used in computing the present value of all principal and interest payments, produces an amount equal to the principal amount of the loan. How to file your state taxes Qualified stated interest (QSI). How to file your state taxes   In general, this is the stated interest that is unconditionally payable in cash or property (other than another loan of the issuer) at least annually over the term of the loan at a fixed rate. How to file your state taxes Example—Year 1. How to file your state taxes The facts are the same as in the previous example. How to file your state taxes The yield to maturity on Carol's loan is 10. How to file your state taxes 2467%, compounded annually. How to file your state taxes She figured the amount of points (OID) she could deduct in 2013 as follows. How to file your state taxes Principal amount of the loan $100,000 Minus: Points (OID) –1,500 Issue price of the loan $98,500 Multiplied by: YTM × . How to file your state taxes 102467 Total 10,093 Minus: QSI –10,000 Points (OID) deductible in 2013 $93 To figure your deduction in any subsequent year, you start with the adjusted issue price. How to file your state taxes To get the adjusted issue price, add to the issue price figured in Year 1 any OID previously deducted. How to file your state taxes Then follow steps (2) and (3), earlier. How to file your state taxes Example—Year 2. How to file your state taxes Carol figured the deduction for 2014 as follows. How to file your state taxes Issue price $98,500 Plus: Points (OID) deducted  in 2013 +93 Adjusted issue price $98,593 Multiplied by: YTM × . How to file your state taxes 102467 Total 10,103 Minus: QSI –10,000 Points (OID) deductible in 2014 $103 Loan or mortgage ends. How to file your state taxes    If your loan or mortgage ends, you may be able to deduct any remaining points (OID) in the tax year in which the loan or mortgage ends. How to file your state taxes A loan or mortgage may end due to a refinancing, prepayment, foreclosure, or similar event. How to file your state taxes However, if the refinancing is with the same lender, the remaining points (OID) generally are not deductible in the year in which the refinancing occurs, but may be deductible over the term of the new mortgage or loan. How to file your state taxes Points when loan refinance is more than the previous outstanding balance. How to file your state taxes   When you refinance a rental property for more than the previous outstanding balance, the portion of the points allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. How to file your state taxes For example, if an individual refinanced a loan with a balance of $100,000, the amount of the new loan was $120,000, and the taxpayer used $20,000 to purchase a car, points allocable to the $20,000 would be treated as nondeductible personal interest. How to file your state taxes Repairs and Improvements Generally, an expense for repairing or maintaining your rental property may be deducted if you are not required to capitalize the expense. How to file your state taxes Improvements. How to file your state taxes   You must capitalize any expense you pay to improve your rental property. How to file your state taxes An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use. How to file your state taxes Betterments. How to file your state taxes   Expenses that may result in a betterment to your property include expenses for fixing a pre-existing defect or condition, enlarging or expanding your property, or increasing the capacity, strength, or quality of your property. How to file your state taxes Restoration. How to file your state taxes   Expenses that may be for restoration include expenses for replacing a substantial structural part of your property, repairing damage to your property after you properly adjusted the basis of your property as a result of a casualty loss, or rebuilding your property to a like-new condition. How to file your state taxes Adaptation. How to file your state taxes   Expenses that may be for adaptation include expenses for altering your property to a use that is not consistent with the intended ordinary use of your property when you began renting the property. How to file your state taxes Separate the costs of repairs and improvements, and keep accurate records. How to file your state taxes You will need to know the cost of improvements when you sell or depreciate your property. How to file your state taxes The expenses you capitalize for improving your property can generally be depreciated as if the improvement were separate property. How to file your state taxes Table 1-1. How to file your state taxes Examples of Improvements Additions Bedroom Bathroom Deck Garage Porch Patio  Lawn & Grounds Landscaping Driveway Walkway Fence Retaining wall Sprinkler system Swimming pool Miscellaneous Storm windows, doors New roof Central vacuum Wiring upgrades Satellite dish Security system   Heating & Air Conditioning Heating system Central air conditioning Furnace Duct work Central humidifier Filtration system Plumbing Septic system Water heater Soft water system Filtration system  Interior Improvements Built-in appliances Kitchen modernization Flooring Wall-to-wall carpeting  Insulation Attic Walls, floor Pipes, duct work Prev  Up  Next   Home   More Online Publications
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The How To File Your State Taxes

How to file your state taxes Index A Accrued leave payment Disability retirement and, Accrued leave payment. How to file your state taxes Assistance (see Tax help) C Care Dependent care benefits, Dependent Care Benefits Child and dependent care expenses, Child and Dependent Care Credit Compensation for permanent loss or disfigurement, Other Payments Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Damages, physical injury or sickness, Other Payments Dependent care assistance, Dependent Care Benefits Disability Pensions, Disability Pensions Disability benefits, no-fault car insurance policy, Other Payments Disability pensions, Disability Pensions E Exclusion from income Employer-provided dependent care benefits, Exclusion or deduction. How to file your state taxes F Form W-2 Dependent care benefits, Statement for employee. How to file your state taxes Free tax services, Free help with your tax return. How to file your state taxes H Help (see Tax help) I Impairment-related work expenses Definition, Impairment-related expenses defined. How to file your state taxes Impairment–related work expenses, Impairment-Related Work Expenses Income, Income Compensation for permanent loss or disfigurement, Other Payments Dependent care assistance, Dependent Care Benefits Disability pensions, Disability Pensions Long-term care insurance, Long-Term Care Insurance Military and government disability pensions, Military and Government Disability Pensions No-fault car insurance policy disability benefits, Other Payments Physical injury or sickness damages, Other Payments Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. How to file your state taxes VA disability benefits, VA disability benefits. How to file your state taxes Welfare fund benefits, Other Payments Workers compensation, Other Payments Itemized deductions, Itemized Deductions Impairment-related work expenses, Impairment-Related Work Expenses Medical expenses, Medical Expenses L Long-term care insurance, Long-Term Care Insurance M Medical expenses, Medical Expenses Military and government disability pensions, Military and Government Disability Pensions N No-fault car insurance policy disability benefits, Other Payments P Pensions Disability pensions, Disability Pensions Physical injury or sickness damages, Other Payments Profit-sharing plan, Retirement and profit-sharing plans. How to file your state taxes Publications (see Tax help) S Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. How to file your state taxes T Tax credits, Tax Credits Child and dependent care credit, Child and Dependent Care Credit Credit for the elderly or the disabled, Credit for the Elderly or the Disabled Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help V VA disability benefits, VA disability benefits. How to file your state taxes W Welfare fund benefits, Other Payments Workers compensation, Other Payments Prev  Up     Home   More Online Publications