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I Need To File My State Taxes Only

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I Need To File My State Taxes Only

I need to file my state taxes only Part Two -   Income The eight chapters in this part discuss many kinds of income. I need to file my state taxes only They explain which income is and is not taxed. I need to file my state taxes only See Part Three for information on gains and losses you report on Form 8949 and Schedule D (Form 1040) and for information on selling your home. I need to file my state taxes only Table of Contents 5. I need to file my state taxes only   Wages, Salaries, and Other EarningsReminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. I need to file my state taxes only Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits 6. I need to file my state taxes only   Tip IncomeIntroduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. I need to file my state taxes only Reporting Tips to Your EmployerElectronic tip statement. I need to file my state taxes only Final report. I need to file my state taxes only Reporting Tips on Your Tax Return Allocated Tips 7. I need to file my state taxes only   Interest IncomeReminder Introduction Useful Items - You may want to see: General InformationSSN for joint account. I need to file my state taxes only Custodian account for your child. I need to file my state taxes only Penalty for failure to supply SSN. I need to file my state taxes only Reporting backup withholding. I need to file my state taxes only Savings account with parent as trustee. I need to file my state taxes only Interest not reported on Form 1099-INT. I need to file my state taxes only Nominees. I need to file my state taxes only Incorrect amount. I need to file my state taxes only Information reporting requirement. I need to file my state taxes only Taxable InterestInterest subject to penalty for early withdrawal. I need to file my state taxes only Money borrowed to invest in certificate of deposit. I need to file my state taxes only U. I need to file my state taxes only S. I need to file my state taxes only Savings Bonds Education Savings Bond Program U. I need to file my state taxes only S. I need to file my state taxes only Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Original Issue Discount (OID) When To Report Interest IncomeConstructive receipt. I need to file my state taxes only How To Report Interest IncomeSchedule B (Form 1040A or 1040). I need to file my state taxes only Reporting tax-exempt interest. I need to file my state taxes only U. I need to file my state taxes only S. I need to file my state taxes only savings bond interest previously reported. I need to file my state taxes only 8. I need to file my state taxes only   Dividends and Other DistributionsReminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. I need to file my state taxes only Reporting tax withheld. I need to file my state taxes only Nominees. I need to file my state taxes only Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. I need to file my state taxes only Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. I need to file my state taxes only Alternative minimum tax treatment. I need to file my state taxes only How To Report Dividend IncomeInvestment interest deducted. I need to file my state taxes only 9. I need to file my state taxes only   Rental Income and ExpensesIntroduction Useful Items - You may want to see: Rental Income Rental ExpensesVacant while listed for sale. I need to file my state taxes only Repairs and Improvements Other Expenses Property Changed to Rental Use Renting Part of Property Not Rented for Profit Personal Use of Dwelling Unit (Including Vacation Home)Example. I need to file my state taxes only Dividing Expenses Dwelling Unit Used as a Home Reporting Income and Deductions DepreciationChanging your accounting method to deduct unclaimed depreciation. I need to file my state taxes only Limits on Rental LossesAt-Risk Rules Passive Activity Limits How To Report Rental Income and ExpensesSchedule E (Form 1040) 10. I need to file my state taxes only   Retirement Plans, Pensions, and AnnuitiesWhat's New Reminder IntroductionThe General Rule. I need to file my state taxes only Individual retirement arrangements (IRAs). I need to file my state taxes only Civil service retirement benefits. I need to file my state taxes only Useful Items - You may want to see: General InformationIn-plan rollovers to designated Roth accounts. I need to file my state taxes only How To Report Cost (Investment in the Contract) Taxation of Periodic PaymentsExclusion limited to cost. I need to file my state taxes only Exclusion not limited to cost. I need to file my state taxes only Simplified Method Taxation of Nonperiodic PaymentsLump-Sum Distributions RolloversIn-plan rollovers to designated Roth accounts. I need to file my state taxes only Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and Beneficiaries 11. I need to file my state taxes only   Social Security and Equivalent Railroad Retirement BenefitsIntroduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits 12. I need to file my state taxes only   Other IncomeIntroduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. I need to file my state taxes only Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. I need to file my state taxes only Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. I need to file my state taxes only Method 2. I need to file my state taxes only RoyaltiesDepletion. I need to file my state taxes only Coal and iron ore. I need to file my state taxes only Sale of property interest. I need to file my state taxes only Part of future production sold. I need to file my state taxes only Unemployment BenefitsTypes of unemployment compensation. I need to file my state taxes only Governmental program. I need to file my state taxes only Repayment of unemployment compensation. I need to file my state taxes only Tax withholding. I need to file my state taxes only Repayment of benefits. I need to file my state taxes only Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. I need to file my state taxes only Deduction for costs involved in unlawful discrimination suits. I need to file my state taxes only Energy conservation measure. I need to file my state taxes only Dwelling unit. I need to file my state taxes only Current income required to be distributed. I need to file my state taxes only Current income not required to be distributed. I need to file my state taxes only How to report. I need to file my state taxes only Losses. I need to file my state taxes only Grantor trust. I need to file my state taxes only Nonemployee compensation. I need to file my state taxes only Corporate director. I need to file my state taxes only Personal representatives. I need to file my state taxes only Manager of trade or business for bankruptcy estate. I need to file my state taxes only Notary public. I need to file my state taxes only Election precinct official. I need to file my state taxes only Difficulty-of-care payments. I need to file my state taxes only Maintaining space in home. I need to file my state taxes only Reporting taxable payments. I need to file my state taxes only Lotteries and raffles. I need to file my state taxes only Form W-2G. I need to file my state taxes only Reporting winnings and recordkeeping. I need to file my state taxes only Inherited pension or IRA. I need to file my state taxes only Employee awards or bonuses. I need to file my state taxes only Pulitzer, Nobel, and similar prizes. I need to file my state taxes only Payment for services. I need to file my state taxes only VA payments. I need to file my state taxes only Prizes. I need to file my state taxes only Strike and lockout benefits. I need to file my state taxes only Prev  Up  Next   Home   More Online Publications
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Tax Information For Businesses

Small Business and Self-Employed Tax Center
Access to tax information useful to small businesses with assets of $10 million or less.

Large Business and International Tax Center
This page provides links which are helpful for large to mid-size businesses with assets greater than $10 million

Work Opportunity Tax Credit Extended
Businesses, including tax-exempt employers, may qualify for the Work Opportunity Tax Credit for qualified veterans hired before January 1, 2014.

Self-Employed Individuals Tax Center
The basics on your tax responsibilities if you are self-employed or an independent contractor.

Qualifying Advanced Energy Project Credit (section 48C)
Notice 2013-12, issued February 7, 2013, announced the availability of $150,228,397 in section 48C tax credits in the Phase II allocation round in 2013. Application procedures are different than in the first allocation round.

IRS Video Portal
The IRS Video portal contains video and audio presentations on topics of interest to small businesses, individuals and tax professionals. You will find video clips of tax topics, and archived versions of live panel discussions and webinars.

Effect of Sequestration on the Alternative Minimum Tax Credit for Corporations
The Balanced Budget and Emergency Deficit Reduction Act of 1985, as amended, requires certain spending cuts during Fiscal Year 2013 due to the sequester triggered earlier this year.

Alternative Motor Vehicle Credit
The Alternative Fuel Motor Vehicle Credit was enacted by the Energy Policy Act of 2005 and includes separate credits for four distinct categories of vehicles: Hybrid vehicles, Fuel Cell vehicles, Qualified Alternative Fuel Motor vehicles (QAFMV) and Advanced Lean Burn Technology vehicles. The amount of the potential credit varies by type of vehicle and which of the four credits applies.

Coordinated Issue Papers - LB&I
Effective January 21, 2014, all LB&I coordinated issue papers are decoordinated.  See 1/21/14 Directive from LB&I Commissioner Maloy for details.

HIRE Act: Questions and Answers for Employers
General information about the provisions of the Hiring Individuals to Restore Employment Act.

Employment Taxes
Federal income tax, Social Security and Medicare taxes, FUTA, self-employment tax and more.

Disaster Assistance and Emergency Relief for Individuals and Businesses
Special tax law provisions may help taxpayers and businesses recover financially from a disaster.

Small Business Forms and Publications
Download multiple small business and self-employed forms and publications.

e-file for Large Business and International (LB&I)
Certain large business and International (LB&I) corporations are required to electronically file their Forms 1120 and 1120S. Other corporations may do so voluntarily. This site provides e-file information for corporations that prepare and transmit their own electronic corporate income tax returns and those that use the services of third party tax professionals.

Employer ID Numbers (EINs)
Find out more on EINs or apply for one online.

Employee Tool & Equipment Plans
The Internal Revenue Service has established a compliance team to address the marketing and mistreatment of employee tool and equipment plans as tax-favored accountable plans.

Deducting Business Expenses
Find out what qualifies as a deductible business expense, including depreciation.

IRS Tax Calendar for Businesses and Self-Employed
The tax calendar is available for downloading and printing, or you can view it online.

U.S. Citizens and Resident Aliens Abroad
This section covers tax topics for U.S. citizens or resident aliens living overseas.

HCTC: Information for Health Plan Administrators (HPAs)
Health Plan Administrators are key to the success of the HCTC by providing health insurance to eligible individuals. Find information specific to health plan administrators here, including how to get involved and participate with the HCTC Program.

Excise Tax
Information about the various programs, databases, and activities within Excise Tax.

Industry Issue Resolution Program
The Industry Issue Resolution (IIR) Program resolves frequently disputed or burdensome tax issues. IRS solicits suggestions for issues for the program from taxpayers, representatives and associations.

Estate and Gift Taxes
General information on when these taxes apply and when they do not.

Filing Past Due Tax Returns
Understand how to file past due returns.

Information Returns Processing
The Information Reporting Program Website is designed to help you meet your Information Reporting Requirements. Included are help-line telephone numbers and direct links to aid you in reporting information returns. You will also find information about how to file returns electronically or magnetically.

LB&I Directives
LB&I Directives provide industry-related and administrative guidance to LB&I examiners to ensure consistent tax administration. The Directives do not establish Service position on legal issues and are not legal guidance.

Online Ordering for Information Returns and Employer Returns
Order information returns and employer returns online.

Manufacturers' Energy Efficient Appliance Credit
Act Section 305 - Modifications of Energy Efficient Appliance Credit for Appliances Produced After 2007

Audit Techniques Guides (ATGs)
These guides contain examination techniques to assist examiners in performing examinations.

1099-K Reporting Requirements for Payment Settlement Entities
Describes responsibilities of 1099-K filers and provides links to forms and publications.

Plug-In Electric Drive Vehicle Credit (IRC 30D)
Plug-In Electric Drive Vehicle Credit (IRC 30D) - Internal Revenue Code Section 30D provides a credit for Qualified Plug-in Electric Drive Motor Vehicles including passenger vehicles and light trucks.

Your Guide to an IRS Small Business Audit
Video series shows small business owners steps of an audit and answers questions about the process

Income from Abroad is Taxable
There have been recent reports about the interest of the Internal Revenue Service (IRS) in taxpayers with bank accounts in Liechtenstein. The IRS' interest, however, extends beyond bank accounts in Liechtenstein to financial accounts anywhere in the world. The IRS reminds you to report your worldwide income on your U.S. tax return and lists the possible consequences of hiding income overseas.

Quality Examination Process
The Quality Examination Process (QEP) is a systematic approach for engaging and involving Large Business and International (LB&I) taxpayers in the tax examination process, from the earliest planning stages through resolution of all issues and completion of the case.

Market Segment Understandings (MSU)
The IRS and taxpayers in particular market segments, work together to improve tax compliance.

Railroad Retirement Tax Act (RRTA) Desk Guide (January 2009)
This Desk Reference Guide is intended as a resource tool to assist Revenue Agents who are assigned the examination of a railroad employer. The Guide was prepared presuming that the reader has already received employment tax training.

Federal Payment Levy Program
Certain federal payments (OPM, SSA, federal employee salaries, and federal employee travel) disbursed by the Department of the Treasury, Financial Management Service (FMS) may be subject to a 15 percent levy through the Federal Payment Levy Program (FPLP) to pay your delinquent tax debt. Find out your appeal rights and how to resolve any dispute.

Research Credit
Guidelines and audit technique guide are provided for field examiners on the examination of Research Credit cases.

The International Tax Gap
Find resources on this page pertaining to the international tax gap — the difference between the amount of tax that taxpayers should pay and the amount that is paid voluntarily and on time. The tax gap can also be thought of as the sum of non-compliance with the tax law.

Uncertain Tax Positions - Schedule UTP
IRS finalized Schedule UTP & instructions for reporting uncertain tax positions by certain corporations.

IRS Non-Retaliation Policy
IRS has a zero-tolerance policy for retaliation and has had one in place since 1998.

Page Last Reviewed or Updated: 30-Mar-2014

The I Need To File My State Taxes Only

I need to file my state taxes only Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. I need to file my state taxes only Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. I need to file my state taxes only Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. I need to file my state taxes only , Adjustment of partner's basis in partnership. I need to file my state taxes only , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. I need to file my state taxes only , Basis adjustment due to casualty loss. I need to file my state taxes only Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. I need to file my state taxes only Change in use, Property changed from personal use. I need to file my state taxes only Cost, Cost as Basis Depreciable basis, Depreciable basis. I need to file my state taxes only Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. I need to file my state taxes only Term interest, Basis adjustments. I need to file my state taxes only Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. I need to file my state taxes only Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. I need to file my state taxes only Casualty loss, effect of, Basis adjustment due to casualty loss. I need to file my state taxes only Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. I need to file my state taxes only Computer (see Listed property) Computer software, Computer software. I need to file my state taxes only , Off-the-shelf computer software. I need to file my state taxes only Containers, Containers. I need to file my state taxes only Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. I need to file my state taxes only Copyright, Patents and copyrights. I need to file my state taxes only (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. I need to file my state taxes only Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. I need to file my state taxes only , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. I need to file my state taxes only Depreciation allowed, Basis adjustment for depreciation allowed or allowable. I need to file my state taxes only Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. I need to file my state taxes only , Election of ADS. I need to file my state taxes only Declining balance (150% DB) method, 150% election. I need to file my state taxes only Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. I need to file my state taxes only Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. I need to file my state taxes only Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. I need to file my state taxes only Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. I need to file my state taxes only Free tax services, Free help with your tax return. I need to file my state taxes only G General asset account Abusive transaction, Abusive transactions. I need to file my state taxes only Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. I need to file my state taxes only General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. I need to file my state taxes only Qualified infrastructure property, Qualified infrastructure property. I need to file my state taxes only Qualified property, Qualified property. I need to file my state taxes only Recovery periods for qualified property, Indian Reservation Property Related person, Related person. I need to file my state taxes only Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. I need to file my state taxes only Investment use of property, partial, Partial business or investment use. I need to file my state taxes only Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. I need to file my state taxes only Leasehold improvement property, defined, Qualified leasehold improvement property. I need to file my state taxes only , Qualified leasehold improvement property. I need to file my state taxes only Life tenant, Life tenant. I need to file my state taxes only (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. I need to file my state taxes only Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. I need to file my state taxes only Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. I need to file my state taxes only Improvements to, Improvements to listed property. I need to file my state taxes only Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. I need to file my state taxes only Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. I need to file my state taxes only M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. I need to file my state taxes only , Office in the home. I need to file my state taxes only Ownership, incidents of, Incidents of ownership. I need to file my state taxes only P Partial business use, Partial business use. I need to file my state taxes only Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. I need to file my state taxes only (see also Section 197 intangibles) Personal property, Personal property. I need to file my state taxes only Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. I need to file my state taxes only , Leased property. I need to file my state taxes only Listed, What Is Listed Property? Personal, Personal property. I need to file my state taxes only Real, Real property. I need to file my state taxes only Retired from service, Retired From Service Tangible personal, Tangible personal property. I need to file my state taxes only Term interest, Certain term interests in property. I need to file my state taxes only Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. I need to file my state taxes only , Qualified leasehold improvement property. I need to file my state taxes only Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. I need to file my state taxes only Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. I need to file my state taxes only General asset account, abusive transaction, Abusive transactions. I need to file my state taxes only Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. I need to file my state taxes only Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. I need to file my state taxes only , Related persons. I need to file my state taxes only , Related persons. I need to file my state taxes only , Related persons. I need to file my state taxes only , Related person. I need to file my state taxes only , Related persons. I need to file my state taxes only Rent-to-own property, defined, Qualified rent-to-own property. I need to file my state taxes only Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. I need to file my state taxes only Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. I need to file my state taxes only Revoking ADS election, Electing ADS. I need to file my state taxes only General asset account election, Revoking an election. I need to file my state taxes only Section 179 election, Revoking an election. I need to file my state taxes only S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. I need to file my state taxes only Carryover, Carryover of disallowed deduction. I need to file my state taxes only Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. I need to file my state taxes only Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. I need to file my state taxes only Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. I need to file my state taxes only , Off-the-shelf computer software. I need to file my state taxes only Sound recording, Films, video tapes, and recordings. I need to file my state taxes only Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. I need to file my state taxes only Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. I need to file my state taxes only T Tangible personal property, Tangible personal property. I need to file my state taxes only Term interest, Certain term interests in property. I need to file my state taxes only Trade-in of property, Trade-in of other property. I need to file my state taxes only Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. I need to file my state taxes only Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. I need to file my state taxes only MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications