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Irs Gov Form1040ez

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Irs Gov Form1040ez

Irs gov form1040ez Index A Abroad, citizens living, filing requirements, U. Irs gov form1040ez S. Irs gov form1040ez Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. Irs gov form1040ez , Temporary absences. Irs gov form1040ez , Temporary absences. Irs gov form1040ez Accounting periods, joint returns, Accounting period. Irs gov form1040ez Adopted child, Exception for adopted child. Irs gov form1040ez , Adopted child. Irs gov form1040ez , Adopted child. Irs gov form1040ez Taxpayer identification number, Taxpayer identification numbers for adoptees. Irs gov form1040ez Age Filing status determination, Age. Irs gov form1040ez Gross income and filing requirements (Table 1), Table 1. Irs gov form1040ez 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. Irs gov form1040ez Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. Irs gov form1040ez Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. Irs gov form1040ez (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. Irs gov form1040ez American citizens abroad, U. Irs gov form1040ez S. Irs gov form1040ez Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. Irs gov form1040ez Armed forces Combat zone, signing return for spouse, Spouse in combat zone. Irs gov form1040ez Dependency allotments, Armed Forces dependency allotments. Irs gov form1040ez GI Bill benefits, Tuition payments and allowances under the GI Bill. Irs gov form1040ez Military quarters allotments, Tax-exempt military quarters allowances. Irs gov form1040ez Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. Irs gov form1040ez B Birth of child, Death or birth. Irs gov form1040ez Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. Irs gov form1040ez S. Irs gov form1040ez citizen or resident alien. Irs gov form1040ez , Citizen or Resident Test, Child in Canada or Mexico. Irs gov form1040ez Capital expenses, Capital expenses. Irs gov form1040ez Child born alive, Child born alive. Irs gov form1040ez Child care expenses, Child care expenses. Irs gov form1040ez Child custody, Custodial parent and noncustodial parent. Irs gov form1040ez Child support under pre-1985 agreement, Child support under pre-1985 agreement. Irs gov form1040ez Child tax credit, Child tax credit. Irs gov form1040ez Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. Irs gov form1040ez , Death or birth. Irs gov form1040ez Claiming parent, when child is head of household, Special rule for parent. Irs gov form1040ez Custody of, Custodial parent and noncustodial parent. Irs gov form1040ez Death of child, Death or birth. Irs gov form1040ez , Death or birth. Irs gov form1040ez Dividends of, Unearned income. Irs gov form1040ez Filing requirements as dependents (Table 2), Table 2. Irs gov form1040ez 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. Irs gov form1040ez 2013 Filing Requirements for Dependents , Unearned income. Irs gov form1040ez Kidnapped, Kidnapped child. Irs gov form1040ez , Kidnapped child. Irs gov form1040ez Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. Irs gov form1040ez Church employees, filing requirements (Table 3), Table 3. Irs gov form1040ez Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. Irs gov form1040ez S. Irs gov form1040ez , filing requirements, U. Irs gov form1040ez S. Irs gov form1040ez Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. Irs gov form1040ez Community property states, Community property states. Irs gov form1040ez Cousin, Cousin. Irs gov form1040ez Custody of child, Custodial parent and noncustodial parent. Irs gov form1040ez D Death Of child, Death or birth of child. Irs gov form1040ez Of dependent, Death or birth. Irs gov form1040ez , Death or birth. Irs gov form1040ez Of spouse, Spouse died during the year. Irs gov form1040ez , Spouse died. Irs gov form1040ez , Spouse died before signing. Irs gov form1040ez , Death of spouse. Irs gov form1040ez Decedents, Spouse died during the year. Irs gov form1040ez , Decedent's final return. Irs gov form1040ez (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. Irs gov form1040ez Born and died within year, Born and died in 2013. Irs gov form1040ez Child's earnings, Child's earnings. Irs gov form1040ez Death of, Death or birth. Irs gov form1040ez Earned income, Earned income. Irs gov form1040ez Exemption for, Exemptions for Dependents Filing requirements, Table 2. Irs gov form1040ez 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. Irs gov form1040ez Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. Irs gov form1040ez Disabled Child, Permanently and totally disabled. Irs gov form1040ez Dependent, Disabled dependent working at sheltered workshop. Irs gov form1040ez Divorced parents, Children of divorced or separated parents (or parents who live apart). Irs gov form1040ez Divorced taxpayers Child custody, Custodial parent and noncustodial parent. Irs gov form1040ez Filing status, Divorced persons. Irs gov form1040ez , Divorce and remarriage. Irs gov form1040ez , Divorced persons. Irs gov form1040ez Joint returns, responsibility for, Divorced taxpayer. Irs gov form1040ez Personal exemption, Divorced or separated spouse. Irs gov form1040ez Domestic help, no exemption for, Housekeepers, maids, or servants. Irs gov form1040ez Dual-status taxpayers Exemptions, Dual-status taxpayers. Irs gov form1040ez Joint returns not available, Nonresident alien or dual-status alien. Irs gov form1040ez E Earned income Defined for purposes of standard deduction, Earned income defined. Irs gov form1040ez Dependent filing requirements (Table 2), Table 2. Irs gov form1040ez 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. Irs gov form1040ez Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. Irs gov form1040ez Exemptions, Exemptions, Taxpayer identification numbers for adoptees. Irs gov form1040ez Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. Irs gov form1040ez Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. Irs gov form1040ez Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. Irs gov form1040ez Determination of, Filing status. Irs gov form1040ez , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. Irs gov form1040ez , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. Irs gov form1040ez ). Irs gov form1040ez Foreign employment, filing requirements, U. Irs gov form1040ez S. Irs gov form1040ez Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. Irs gov form1040ez Form 1040 Personal exemption, Form 1040 filers. Irs gov form1040ez Social security numbers, Social Security Numbers for Dependents Use of, How to file. Irs gov form1040ez , How to file. Irs gov form1040ez , How to file. Irs gov form1040ez Form 1040A Personal exemption, Form 1040A filers. Irs gov form1040ez Social security numbers, Social Security Numbers for Dependents Use of, How to file. Irs gov form1040ez , How to file. Irs gov form1040ez , How to file. Irs gov form1040ez Form 1040EZ Personal exemption, Form 1040EZ filers. Irs gov form1040ez Use of, How to file. Irs gov form1040ez , How to file. Irs gov form1040ez Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. Irs gov form1040ez Standard deduction, change to itemized deductions, Changing your mind. Irs gov form1040ez Form 1099-B, Form 1099-B received. Irs gov form1040ez Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. Irs gov form1040ez Form 8857, innocent spouse relief, Relief from joint responsibility. Irs gov form1040ez Form SS-5, social security number request, No SSN. Irs gov form1040ez Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. Irs gov form1040ez Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. Irs gov form1040ez Foster care payments and expenses, Foster care payments and expenses. Irs gov form1040ez , Foster care. Irs gov form1040ez Foster child, Foster child. Irs gov form1040ez , Foster care payments and expenses. Irs gov form1040ez , Foster child. Irs gov form1040ez , Foster care. Irs gov form1040ez Free tax services, Free help with your tax return. Irs gov form1040ez Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. Irs gov form1040ez Gross income Defined, Gross income. Irs gov form1040ez Filing requirements (Table 1), Table 1. Irs gov form1040ez 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. Irs gov form1040ez 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. Irs gov form1040ez Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. Irs gov form1040ez Exemption for spouse, Head of household. Irs gov form1040ez Filing requirements (Table 1), Table 1. Irs gov form1040ez 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. Irs gov form1040ez Help (see Tax help) Home Aged, home for, Home for the aged. Irs gov form1040ez Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. Irs gov form1040ez I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. Irs gov form1040ez Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. Irs gov form1040ez Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). Irs gov form1040ez Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. Irs gov form1040ez Innocent spouse relief, Relief from joint responsibility. Irs gov form1040ez Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. Irs gov form1040ez IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. Irs gov form1040ez Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. Irs gov form1040ez When to itemize, When to itemize. Irs gov form1040ez ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. Irs gov form1040ez J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. Irs gov form1040ez Dependents on, Joint return. Irs gov form1040ez Personal exemption, Joint return. Irs gov form1040ez K Kidnapped children Qualifying child, Kidnapped child. Irs gov form1040ez Qualifying relative, Kidnapped child. Irs gov form1040ez Widow(er) with dependent child, Death or birth. Irs gov form1040ez L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. Irs gov form1040ez Local law violated, Local law violated. Irs gov form1040ez Lodging, Lodging. Irs gov form1040ez Losses, rental real estate, Rental activity losses. Irs gov form1040ez M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. Irs gov form1040ez Exemption for spouse, Separate return. Irs gov form1040ez Itemized deductions, Married persons who filed separate returns. Irs gov form1040ez Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. Irs gov form1040ez Filing status, Married persons. Irs gov form1040ez Medical insurance premiums, Medical insurance premiums. Irs gov form1040ez Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. Irs gov form1040ez Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. Irs gov form1040ez S. Irs gov form1040ez citizen or resident alien. Irs gov form1040ez , Citizen or Resident Test, Child in Canada or Mexico. Irs gov form1040ez Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. Irs gov form1040ez S. Irs gov form1040ez national. Irs gov form1040ez Nonresident aliens, Nonresident aliens. Irs gov form1040ez Dependents, Taxpayer identification numbers for aliens. Irs gov form1040ez Exemptions, Nonresident aliens. Irs gov form1040ez Joint return, Nonresident alien or dual-status alien. Irs gov form1040ez Spouse, Nonresident alien spouse. Irs gov form1040ez Taxpayer identification number, Taxpayer identification numbers for aliens. Irs gov form1040ez O Overseas taxpayers, U. Irs gov form1040ez S. Irs gov form1040ez Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. Irs gov form1040ez Parents who never married, Parents who never married. Irs gov form1040ez Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). Irs gov form1040ez Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. Irs gov form1040ez Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. Irs gov form1040ez Rental losses, Rental activity losses. Irs gov form1040ez Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. Irs gov form1040ez Scholarships, Earned income. Irs gov form1040ez , Scholarships. Irs gov form1040ez , Gross income defined. Irs gov form1040ez , Do Not Include in Total Support , Earned income defined. Irs gov form1040ez Self-employed persons Filing requirements (Table 3), Table 3. Irs gov form1040ez Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. Irs gov form1040ez Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). Irs gov form1040ez Separated taxpayers Filing status, Considered married. Irs gov form1040ez , Married persons living apart. Irs gov form1040ez Living apart but not legally separated, Considered married. Irs gov form1040ez Personal exemption, Divorced or separated spouse. Irs gov form1040ez Signatures, joint returns, Signing a joint return. Irs gov form1040ez Single taxpayers Filing status, Unmarried persons. Irs gov form1040ez , Single Gross income filing requirements (Table 1), Table 1. Irs gov form1040ez 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. Irs gov form1040ez Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. Irs gov form1040ez Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. Irs gov form1040ez Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. Irs gov form1040ez , Spouse died before signing. Irs gov form1040ez , Death of spouse. Irs gov form1040ez Dual-status alien spouse, Nonresident alien or dual-status alien. Irs gov form1040ez Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. Irs gov form1040ez Nonresident alien, Nonresident alien spouse. Irs gov form1040ez Signing joint returns, Signing a joint return. Irs gov form1040ez Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. Irs gov form1040ez Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. Irs gov form1040ez Stillborn child, Stillborn child. Irs gov form1040ez Students Defined, Student defined. Irs gov form1040ez Foreign, Foreign students' place of residence. Irs gov form1040ez Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. Irs gov form1040ez 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). Irs gov form1040ez Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. Irs gov form1040ez , Death or birth. Irs gov form1040ez T Tables and figures, Keeping Up a Home, Worksheet 2. Irs gov form1040ez Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. Irs gov form1040ez 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. Irs gov form1040ez 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. Irs gov form1040ez Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. Irs gov form1040ez Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. Irs gov form1040ez , Temporary absences. Irs gov form1040ez Tiebreaker rules, Tiebreaker rules. Irs gov form1040ez Tips, reporting of (Table 3), Table 3. Irs gov form1040ez Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. Irs gov form1040ez U U. Irs gov form1040ez S. Irs gov form1040ez citizen or resident, Citizen or Resident Test U. Irs gov form1040ez S. Irs gov form1040ez citizens filing abroad, filing requirements Filing requirements, U. Irs gov form1040ez S. Irs gov form1040ez Citizens or Resident Aliens Living Abroad U. Irs gov form1040ez S. Irs gov form1040ez national, U. Irs gov form1040ez S. Irs gov form1040ez national. Irs gov form1040ez U. Irs gov form1040ez S. Irs gov form1040ez possessions, income from, Individuals With Income From U. Irs gov form1040ez S. Irs gov form1040ez Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. Irs gov form1040ez ). Irs gov form1040ez What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. Irs gov form1040ez Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. Irs gov form1040ez Worksheet for Determining Support Prev  Up     Home   More Online Publications
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The Irs Gov Form1040ez

Irs gov form1040ez Listed Property Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Listed Property DefinedPassenger Automobile Defined Dwelling Unit Other Property Used for Transportation Computers and Related Peripheral Equipment Predominant Use TestMeeting the Predominant Use Test Qualified Business Use Method of Allocating Use Applying the Predominant Use Test Deductions After Recovery Period Leased PropertyLessor Lessee What Records Must Be KeptAdequate Records Reporting Information on Form 4562 Deductions in Later Years Appendix Topics - This chapter discusses: Listed property defined The predominant use test What records must be kept Useful Items - You may want to see: Publication 463 Travel, Entertainment, and Gift Expenses 587 Business Use of Your Home (Including Use by Day-Care Providers) 917 Business Use of a Car 946 How To Depreciate Property Form (and Instructions) 2106–EZ Unreimbursed Employee Business Expenses 2106 Employee Business Expenses 4255 Recapture of Investment Credit 4562 Depreciation and Amortization This chapter discusses some special rules and recordkeeping requirements for listed property. Irs gov form1040ez For complete coverage of the rules, including the rules concerning passenger automobiles, see Publication 946. Irs gov form1040ez If listed property is not used predominantly (more than 50%) in a qualified business use as discussed inPredominant Use Test, later, the section 179 deduction is not allowable and the property must be depreciated using the straight line method. Irs gov form1040ez Listed Property Defined Listed property is any of the following: Any passenger automobile (defined later), Any other property used for transportation, Any property of a type generally used for entertainment, recreation, or amusement (including photographic, phonographic, communication, and video recording equipment), Any computer and related peripheral equipment, defined later, unless it is used only at a regular business establishment and owned or leased by the person operating the establishment. Irs gov form1040ez A regular business establishment includes a portion of a dwelling unit (defined later), if, and only if, that portion is used both regularly and exclusively for business as discussed in Publication 587. Irs gov form1040ez Any cellular telephone (or similar telecommunication equipment) placed in service or leased in a tax year beginning after 1989. Irs gov form1040ez Passenger Automobile Defined 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 (at 6,000 pounds or less of gross vehicle weight for trucks and vans). Irs gov form1040ez It includes any part, component, or other item physically attached to the automobile or usually included in the purchase price of an automobile. Irs gov form1040ez A passenger automobile does not include: An ambulance, hearse, or combination ambulance-hearse used directly in a trade or business, and A vehicle used directly in the trade or business of transporting persons or property for compensation or hire. Irs gov form1040ez Dwelling Unit A dwelling unit is a house or apartment used to provide living accommodations in a building or structure. Irs gov form1040ez It does not include a unit in a hotel, motel, inn, or other establishment where more than half the units are used on a transient basis. Irs gov form1040ez Other Property Used for Transportation Other property used for transportation includes trucks, buses, boats, airplanes, motorcycles, and any other vehicles for transporting persons or goods. Irs gov form1040ez Listed property does not include: Any vehicle which, by reason of its design, is not likely to be used more than a minimal amount for personal purposes, such as clearly marked police and fire vehicles, ambulances, or hearses used for those purposes, Any vehicle that is designed to carry cargo and that has a loaded gross vehicle weight over 14,000 pounds, bucket trucks (cherry pickers), cement mixers, combines, cranes and derricks, delivery trucks with seating only for the driver (or only for the driver plus a folding jump seat), dump trucks (including garbage trucks), flatbed trucks, forklifts, qualified moving vans, qualified specialized utility repair trucks, and refrigerated trucks, Any passenger bus used for that purpose with a capacity of at least 20 passengers and school buses, Any tractor or other special purpose farm vehicle, and unmarked vehicles used by law enforcement officers if the use is officially authorized, and Any vehicle, such as a taxicab, if substantially all its use is in the trade or business of providing services to transport persons or property for compensation or hire by unrelated persons. Irs gov form1040ez Computers and Related Peripheral Equipment A computer is a programmable electronically activated device that: Is capable of accepting information, applying prescribed processes to the information, and supplying the results of those processes with or without human intervention, and Consists of a central processing unit with extensive storage, logic, arithmetic, and control capabilities. Irs gov form1040ez Related peripheral equipment is any auxiliary machine which is designed to be controlled by the central processing unit of a computer. Irs gov form1040ez Computer or peripheral equipment does not include: Any equipment which is an integral part of property which is not a computer, Typewriters, calculators, adding and accounting machines, copiers, duplicating equipment, and similar equipment, and Equipment of a kind, used primarily for the user's amusement or entertainment, such as video games. Irs gov form1040ez Predominant Use Test If “listed property,” defined earlier, placed in service after June 18, 1984, is not used predominantly (more than 50%) in a qualified business use during any tax year: The section 179 deduction on the property is not allowable, and You must depreciate the property using the straight line method. Irs gov form1040ez Listed property placed in service before 1987. Irs gov form1040ez   For listed property placed in service before 1987, depreciate the property over the following period: Class of Property Listed Property Recovery Period 3-year property 5 years 5-year property 12 years 10-year property 25 years 18-year real property 40 years 19-year real property 40 years If you must use the above recovery periods for listed property not used predominantly in a trade or business, use the percentages from Table 16 titled Listed Property Not Used Predominantly (Other Than 18- or 19-year Real Property), and Table 17 for 18- or 19-year real property, near the end of this publication in the Appendix. Irs gov form1040ez Listed property placed in service after 1986. Irs gov form1040ez   For information on listed property placed in service after 1986, see Publication 946. Irs gov form1040ez Meeting the Predominant Use Test Listed property meets the predominant use test for any tax year if its business use is more than 50% of its total use. Irs gov form1040ez You must allocate the use of any item of listed property used for more than one purpose during the tax year among its various uses. Irs gov form1040ez The percentage of investment use of listed property cannot be used as part of the percentage of qualified business use to meet the predominant use test. Irs gov form1040ez However, the combined total of business and investment use is taken into account to figure your depreciation deduction for the property. Irs gov form1040ez Note: Property does not stop being predominantly used in a qualified business use because of a transfer at death. Irs gov form1040ez Example. Irs gov form1040ez Sarah Bradley uses a home computer 50% of the time to manage her investments. Irs gov form1040ez She also uses the computer 40% of the time in her part-time consumer research business. Irs gov form1040ez Sarah's home computer is listed property because it is not used at a regular business establishment. Irs gov form1040ez Because her business use of the computer does not exceed 50%, the computer is not predominantly used in a qualified business use for the tax year. Irs gov form1040ez Because she does not meet the predominant use test, she cannot elect a section 179 deduction for this property. Irs gov form1040ez Her combined rate of business/investment use for determining her depreciation deduction is 90%. Irs gov form1040ez Qualified Business Use A qualified business use is any use in your trade or business. Irs gov form1040ez However, it does not include: The use of property held merely to produce income (investment use), The leasing of property to any 5% owner or related person (to the point that the property is used by a 5% owner or person related to the owner or lessee of the property), The use of property as compensation for the performance of services by a 5% owner or related person, or The use of property as compensation for the performance of services by any person (other than a5% owner or related person) unless the value of the use is included in that person's gross income for the use of the property and income tax is withheld on that amount where required. Irs gov form1040ez See Employees, later. Irs gov form1040ez 5% owner. Irs gov form1040ez   A 5% owner of a business, other than a corporation, is any person who owns more than 5% of the capital or profits interest in the business. Irs gov form1040ez   A 5% owner of a corporation is any person who owns, or is considered to own: More than 5% of the outstanding stock of the corporation, or Stock possessing more than 5% of the total combined voting power of all stock in the corporation. Irs gov form1040ez Related person. Irs gov form1040ez   A related person is anyone related to a taxpayer as discussed under Related persons, in chapter 2 under Nonqualifying Property in Publication 946. Irs gov form1040ez Entertainment Use The use of listed property for entertainment, recreation, or amusement purposes is treated as a qualified business use only to the extent that expenses (other than interest and property tax expenses) for its use are deductible as ordinary and necessary business expenses. Irs gov form1040ez See Publication 463. Irs gov form1040ez Leasing or Compensatory Use of Aircraft If at least 25% of the total use of any aircraft during the tax year is for a qualified business use, the leasing or compensatory use of the aircraft by a 5% owner or related person is treated as a qualified business use. Irs gov form1040ez Commuting The use of a vehicle for commuting is not business use, regardless of whether work is performed during the trip. Irs gov form1040ez Use of Your Passenger Automobile by Another Person If someone else uses your automobile, that use is not business use unless: That use is directly connected with your business, The value of the use is property reported by you as income to the other person and tax is withheld on the income where required, or The value of the use results in a payment of fair market rent. Irs gov form1040ez Any payment to you for the use of the automobile is treated as a rent payment for 3). Irs gov form1040ez Employees Any use by an employee of his or her own listed property (or listed property rented by an employee) in performing services as an employee is not business use unless: The use is for the employer's convenience, and The use is required as a condition of employment. Irs gov form1040ez Use for the employer's convenience. Irs gov form1040ez   Whether the use of listed property is for the employer's convenience must be determined from all the facts. Irs gov form1040ez The use is for the employer's convenience if it is for a substantial business reason of the employer. Irs gov form1040ez The use of listed property during the employee's regular working hours to carry on the employer's business is generally for the employer's convenience. Irs gov form1040ez Use required as a condition of employment. Irs gov form1040ez   Whether the use of listed property is a condition of employment depends on all the facts and circumstances. Irs gov form1040ez The use of property must be required for the employee to perform duties properly. Irs gov form1040ez The employer need not explicitly require the employee to use the property. Irs gov form1040ez A mere statement by the employer that the use of the property is a condition of employment is not sufficient. Irs gov form1040ez Example 1. Irs gov form1040ez Virginia Sycamore is employed as a courier with We Deliver which provides local courier services. Irs gov form1040ez She owns and uses a motorcycle to deliver packages to downtown offices. Irs gov form1040ez We Deliver explicitly requires all delivery persons to own a small car or motorcycle for use in their employment. Irs gov form1040ez The company reimburses delivery persons for their costs. Irs gov form1040ez Virginia's use of the motorcycle is for the convenience of We Deliver and is required as a condition of employment. Irs gov form1040ez Example 2. Irs gov form1040ez Bill Nelson is an inspector for Uplift, a construction company with many sites in the local area. Irs gov form1040ez He must travel to these sites on a regular basis. Irs gov form1040ez Uplift does not furnish an automobile or explicitly require him to use his own automobile. Irs gov form1040ez However, it reimburses him for any costs he incurs in traveling to the various sites. Irs gov form1040ez The use of his own automobile or a rental automobile is for the convenience of Uplift and is required as a condition of employment. Irs gov form1040ez Method of Allocating Use For passenger automobiles and other means of transportation, allocate the property's use on the basis of mileage. Irs gov form1040ez You determine the percentage of qualified business use by dividing the number of miles the vehicle is driven for business purposes during the year by the total number of miles the vehicle is driven for all purposes (including business miles) during the year. Irs gov form1040ez For other items of listed property, allocate the property's use on the basis of the most appropriate unit of time. Irs gov form1040ez For example, you can determine the percentage of business use of a computer by dividing the number of hours the computer is used for business purposes during the year by the total number of hours the computer is used for all purposes (including business hours) during the year. Irs gov form1040ez Applying the Predominant Use Test You must apply the predominant use test for an item of listed property each year of the recovery period. Irs gov form1040ez First Recovery Year If any item of listed property is not used predominantly in a qualified business use in the year it is placed in service: The property is not eligible for a section 179 deduction, and The depreciation deduction must be figured using the straight line method. Irs gov form1040ez Note: The required use of the straight line method for an item of listed property that does not meet the predominant use test is not the same as electing the straight line method. Irs gov form1040ez 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. Irs gov form1040ez Years After the First Recovery Year If you use listed property predominantly (more than 50%) in a qualified business use in the tax year you place it in service, but not in a subsequent tax year during the recovery period, the following rules apply: Figure depreciation using the straight line method. Irs gov form1040ez Do this for each year, beginning with the year you no longer use the property predominantly in a qualified business use, and Figure any excess depreciation on the property and add it to: Your gross income, and The adjusted basis of your property. Irs gov form1040ez See Recapture of excess depreciation, next. Irs gov form1040ez Recapture of excess depreciation. Irs gov form1040ez   You must include any excess depreciation in your gross income for the first tax year the property is not predominantly used in a qualified business use. Irs gov form1040ez Any excess depreciation must also be added to the adjusted basis of your property. Irs gov form1040ez Excess depreciation is the excess (if any) of: The amount of depreciation allowable for the property (including any section 179 deduction claimed) for tax years before the first tax year the property was not predominantly used in a qualified business use, over The amount of depreciation that would have been allowable for those years if the property were not used predominantly in a qualified business use for the year it was placed in service. Irs gov form1040ez This means you figure your depreciation using the percentages fromTable 16 or 17. Irs gov form1040ez For information on investment credit recapture, see the instructions for Form 4255. Irs gov form1040ez Deductions After Recovery Period When listed property (other than passenger automobiles) is used for business, investment, and personal purposes, no deduction is ever allowable for the personal use. Irs gov form1040ez In tax years after the recovery period, you must determine if there is any unrecovered basis remaining before you compute the depreciation deduction for that tax year. Irs gov form1040ez To make this determination, figure the depreciation for earlier tax years as if your property were used 100% for business or investment purposes, beginning with the first tax year in which some or all use is for business or investment. Irs gov form1040ez See Car Used 50% or Less for Business in Publication 917. Irs gov form1040ez Leased Property The limitations on cost recovery deductions apply to the rental of listed property. Irs gov form1040ez The following discussion covers the rules that apply to the lessor (the owner of the property) and the lessee (the person who rents the property from the owner). Irs gov form1040ez SeeLeasing a Car in Publication 917 for a discussion of leased passenger automobiles. Irs gov form1040ez Lessor The limitations on cost recovery generally do not apply to any listed property leased or held for leasing by anyone regularly engaged in the business of leasing listed property. Irs gov form1040ez A person is considered regularly engaged in the business of leasing listed property only if contracts for leasing of listed property are entered into with some frequency over a continuous period of time. Irs gov form1040ez This determination is made on the basis of the facts and circumstances in each case and takes into account the nature of the person's business in its entirety. Irs gov form1040ez Occasional or incidental leasing activity is insufficient. Irs gov form1040ez For example, a person leasing only one passenger automobile during a tax year is not regularly engaged in the business of leasing automobiles. Irs gov form1040ez 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. Irs gov form1040ez Lessee A lessee of listed property (other than passenger automobiles), must include an amount in gross income called the inclusion amount for the first tax year the property is not used predominantly in a qualified business use. Irs gov form1040ez Inclusion amount for property leased before 1987. Irs gov form1040ez   You determine the inclusion amount for property leased after June 18, 1984 and before 1987 by multiplying the fair market value of the property by both the average business/investment use percentage and the applicable percentage. Irs gov form1040ez You can find the applicable percentages for listed property that is 5- or 10-year recovery property in Tables 19 or 20 in Appendix A of Publication 946. Irs gov form1040ez   The lease term for listed property other than 18- or 19-year real property, and residential rental or nonresidential real property, includes options to renew. Irs gov form1040ez For 18- or 19-year real property and residential rental or nonresidential real property that is listed property, the period of the lease does not include any option to renew at fair market value, determined at the time of renewal. Irs gov form1040ez You treat 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 as one lease. Irs gov form1040ez Special rules. Irs gov form1040ez   The lessee adds the inclusion amount to gross income in the next tax year if: The lease term begins within 9 months before the close of the lessee's tax year, The lessee does not use the property predominantly in a qualified business use during that portion of the tax year, and The lease term continues into the lessee's next tax year. Irs gov form1040ez The lessee determines the inclusion amount by taking into account the average of the business/investment use for both tax years and the applicable percentage for the tax year the lease term begins. Irs gov form1040ez   If the lease term is less than one year, the amount included in gross income is the amount that bears the same ratio to the additional inclusion amount as the number of days in the lease term bears to 365. Irs gov form1040ez Maximum inclusion amount. Irs gov form1040ez   The inclusion amount cannot be more than the sum of the deductible amounts of rent allocable to the lessee's tax year in which the amount must be included in gross income. Irs gov form1040ez What Records Must Be Kept You cannot take any depreciation or section 179 deduction for the use of listed property (including passenger automobiles) unless you can prove business/investment use with adequate records or sufficient evidence to support your own statements. Irs gov form1040ez How long to keep records. Irs gov form1040ez   For listed property, records must be kept for as long as any excess depreciation can be recaptured (included in income). Irs gov form1040ez 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. Irs gov form1040ez It is not necessary to record information in an account book, diary, or similar record if the information is already shown on the receipt. Irs gov form1040ez However, your records should back up your receipts in an orderly manner. Irs gov form1040ez Elements of Expenditure or Use The records or other documentary evidence must support: 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, 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, The date of the expenditure or use, and The business or investment purpose for the expenditure or use. Irs gov form1040ez Written documents of your expenditure or use are generally better evidence than oral statements alone. Irs gov form1040ez A written record prepared at or near the time of the expenditure or use has greater value as proof of the expenditure or use. Irs gov form1040ez A daily log is not required. Irs gov form1040ez 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 and backed up by other documents is preferable to a statement prepared later. Irs gov form1040ez Timeliness The elements of an expenditure or use must be recorded at the time you have full knowledge of the elements. Irs gov form1040ez 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 is generally considered a timely record if in the regular course of business: The statement is submitted by an employee to the employer, or The statement is submitted by an independent contractor to the client or customer. Irs gov form1040ez For example, a log maintained on a weekly basis, which accounts for use during the week, will be considered a record made at or near the time of use. Irs gov form1040ez Business Purpose Supported An adequate record of business purpose must generally be in the form of a written statement. Irs gov form1040ez However, the amount of backup necessary to establish a business purpose depends on the facts and circumstances of each case. Irs gov form1040ez A written explanation of the business purpose will not be required if the purpose can be determined from the surrounding facts and circumstances. Irs gov form1040ez 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. Irs gov form1040ez Business Use Supported An adequate record contains enough information on each element of every business or investment use. Irs gov form1040ez The amount of detail required to support the use depends on the facts and circumstances. Irs gov form1040ez For example, a taxpayer whose only business use of a 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. Irs gov form1040ez Although an adequate record generally must be written, a record of the business use of listed property, such as a computer or automobile, can be prepared in a computer memory device using a logging program. Irs gov form1040ez Separate or Combined Expenditures or Uses Each use by you is normally considered a separate use. Irs gov form1040ez However, repeated uses can be combined as a single item. Irs gov form1040ez Each expenditure is recorded as a separate item and not combined with other expenditures. Irs gov form1040ez If you choose, however, amounts spent for the use of listed property during a tax year, such as for gasoline or automobile repairs, can be combined. Irs gov form1040ez If these expenses are combined, you do not need to support the business purpose of each expense. Irs gov form1040ez Instead, you can divide the expenses based on the total business use of the listed property. Irs gov form1040ez Uses which can be considered part of a single use, such as a round trip or uninterrupted business use, can be accounted for by a single record. Irs gov form1040ez For example, use of a truck to make deliveries at several locations which begin and end at the business premises and can include a stop at the business in between deliveries can be accounted for by a single record of miles driven. Irs gov form1040ez Use of a passenger automobile by a salesperson for a business trip away from home over a period of time can be accounted for by a single record of miles traveled. Irs gov form1040ez Minimal personal use (such as a stop for lunch between two business stops) is not an interruption of business use. Irs gov form1040ez Confidential Information If any of the information on the elements of an expenditure or use is confidential, it does not need to be in the account book or similar record if it is recorded at or near the time of the expenditure or use. Irs gov form1040ez It must be kept elsewhere and made available as support to the district director on request. Irs gov form1040ez Substantial Compliance 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 district director's satisfaction, you can establish this element by any evidence the district director deems adequate. Irs gov form1040ez If you fail to establish that you have substantially complied with the adequate records requirement for an element of an expenditure or use to the district director's satisfaction, you must establish the element: By your own oral or written statement containing detailed information as to the element, and By other evidence sufficient to establish the element. Irs gov form1040ez If the element is the cost or amount, time, place, or date of an expenditure or use, its supporting evidence must be direct, such as oral testimony by witnesses or a written statement setting forth detailed information about the element or the documentary evidence. Irs gov form1040ez If the element is the business purpose of an expenditure, its supporting evidence can be circumstantial evidence. Irs gov form1040ez Sampling You can maintain an adequate record for portions of a tax year and use that record to support your business and investment use for the entire tax year if it can be shown by other evidence that the periods for which an adequate record is maintained are representative of use throughout the year. Irs gov form1040ez Loss of Records 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. Irs gov form1040ez Reporting Information on Form 4562 If you claim a deduction for any listed property, you must provide the requested information on page 2, Section B of Form 4562. Irs gov form1040ez If you claim a deduction for any vehicle, you must answer certain questions onpage 2 of Form 4562 to provide information about the vehicle use. Irs gov form1040ez Employees. Irs gov form1040ez   Employees claiming the standard mileage rate or actual expenses (including depreciation) must use Form 2106 instead of Part V of Form 4562. Irs gov form1040ez Employees claiming the standard mileage rate may be able to use Form 2106–EZ. Irs gov form1040ez Employer who provides vehicles to employees. Irs gov form1040ez   An employer who provides vehicles to employees must obtain enough information from those employees to provide the requested information onForm 4562. Irs gov form1040ez   An employer who provides more than five vehicles to employees need not include any information on his or her tax return. Irs gov form1040ez Instead, the employer must obtain the information from his or her employees and indicate on his or her return that the information was obtained and is being retained. Irs gov form1040ez   You do not need to provide the information requested on page 2 of Form 4562 if, as an employer: You can satisfy the requirements of a written policy statement for vehicles either not used for personal purposes, or not used for personal purposes other than commuting, or You treat all vehicle use by employees as personal use. Irs gov form1040ez See the instructions for Form 4562. Irs gov form1040ez Deductions in Later Years When listed property is used for business, investment, and personal purposes, no deduction is allowable for its personal use either in the current year or any later tax year. Irs gov form1040ez In later years, you must determine if there is any remaining unadjusted or unrecovered basis before you compute the depreciation deduction for that tax year. Irs gov form1040ez In making this determination, figure the depreciation deductions for earlier tax years as if the listed property were used 100% for business or investment purposes in those years, beginning with the first tax year in which some or all of the property use is for business or investment. Irs gov form1040ez For more information about deductions after the recovery period for automobiles, see Publication 917. Irs gov form1040ez Appendix The following tables are for use in figuring depreciation deductions under the ACRS system. Irs gov form1040ez Table 1. Irs gov form1040ez 15-Year Real Property* (Other Than Low-Inclome Housing) Table 3. Irs gov form1040ez Low-Income Housing* Table 6 - Table 9 Table 6 - Table 9 Table 10 - Table 13 Table 14 - Table 17 Prev  Up  Next   Home   More Online Publications