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State Tax Filing

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State Tax Filing

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

The mission of the CFTC is to protect market users and the public from fraud, manipulation, and abusive practices related to the sale of commodity and financial futures and options, and to foster open, competitive, and financially sound futures and option markets. In pursuit of its mission, the CFTC investigates and prosecutes commodities fraud, including foreign currency schemes, energy manipulation and hedge fund fraud, and works with other federal and state agencies to bring criminal and other actions. The CFTC also engages in public education and outreach by participating in consumer groups and issuing Consumer Advisories and other educational materials.

Contact the Agency or Department

Website: U.S. Commodity Futures Trading Commission (CFTC)

E-mail:

Address: Three Lafayette Center
1155 21st St., NW

Washington, DC 20581

Phone Number: (202) 418-5000

TTY: (202) 418-5514

The State Tax Filing

State tax filing Index A Adjusted basis defined, Adjusted basis defined. State tax filing Administrative or management activities, Administrative or management activities. State tax filing Assistance (see Tax help) Attorneys, Place To Meet Patients, Clients, or Customers B Business expenses not for use of home, Business expenses not for use of your home. State tax filing Business furniture and equipment, Business Furniture and Equipment Business percentage, Business Percentage Business use of the home requirements (see Qualifying for a deduction) C Carryover of expenses, Carryover of unallowed expenses. State tax filing Casualty losses, Casualty losses. State tax filing Child and Adult Care Food Program reimbursements, Meals. State tax filing Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. State tax filing (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. State tax filing Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. State tax filing Family daycare provider, Standard meal and snack rates. State tax filing Meals, Meals. State tax filing , Standard meal and snack rates. State tax filing Regular use, Daycare Facility Standard meal and snack rates, Meals. State tax filing , Standard meal and snack rates. State tax filing Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. State tax filing Exceptions to exclusive use, Exceptions to Exclusive Use Exclusive use, Exclusive Use More than one trade or business, More Than One Trade or Business Place to meet clients, Place To Meet Patients, Clients, or Customers Principal place of business, Principal Place of Business Regular use, Regular Use Separate structure, Separate Structure Storage of inventory or product samples, Storage of inventory or product samples. State tax filing Trade or business use, Trade or Business Use Deductions Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction Limit, Deduction Limit Part-year use, Part-year use. State tax filing Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. State tax filing Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. State tax filing Using Actual Expenses, Using Actual Expenses Dentists, Place To Meet Patients, Clients, or Customers Depreciation, Property Bought for Business Use 5-year property, Depreciation 7-year property, Depreciation Adjusted basis, Adjusted basis defined. State tax filing Fair market value, Fair market value defined. State tax filing Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. State tax filing Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. State tax filing Percentage table for 39-year nonresidential real property, Depreciation table. State tax filing Permanent improvements, Permanent improvements. State tax filing , Depreciating permanent improvements. State tax filing Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. State tax filing Property bought for business use, Depreciation Sale or exchange of home, Depreciation Doctors, Place To Meet Patients, Clients, or Customers E Employee use of home, Additional tests for employee use. State tax filing Employees Adequately accounting to employer, Adequately accounting to employer. State tax filing Casualty losses, Casualty losses. State tax filing Mortgage interest, Deductible mortgage interest. State tax filing Other expenses, Other expenses. State tax filing Real estate taxes, Real estate taxes. State tax filing Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. State tax filing Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. State tax filing Mortgage interest, Deductible mortgage interest. State tax filing , Qualified mortgage insurance premiums. State tax filing Real estate taxes, Real estate taxes. State tax filing Related to tax-exempt income, Expenses related to tax-exempt income. State tax filing Rent, Rent. State tax filing Repairs, Repairs. State tax filing Security system, Security system. State tax filing Telephone, Telephone. State tax filing Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. State tax filing Where to deduct, Where To Deduct F Fair market value, Fair market value defined. State tax filing Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. State tax filing Standard meal and snack rates, Standard meal and snack rates. State tax filing Standard meal and snack rates (Table 3), Standard meal and snack rates. State tax filing Figuring the deduction Business percentage, Business Percentage Deduction limit, Deduction Limit Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes. State tax filing 1040, Schedule F, Casualty losses. State tax filing 2106, Employees 4562, Reporting and recordkeeping requirements. State tax filing 4684, Casualty losses. State tax filing 8829, Actual Expenses, Casualty losses. State tax filing , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. State tax filing Furniture and equipment, Business Furniture and Equipment H Help (see Tax help) Home Business percentage, Business Percentage Depreciation, Depreciating Your Home Sale of, Sale or Exchange of Your Home Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business I Improvements (see Permanent improvements) Insurance, Insurance. State tax filing Inventory, storage of, Storage of inventory or product samples. State tax filing L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. State tax filing Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. State tax filing Years following the year placed in service, Years following the year placed in service. State tax filing M MACRS percentage table 39-year nonresidential real property, Depreciation table. State tax filing Meals, Meals. State tax filing Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers More than one place of business, More than one place of business. State tax filing More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. State tax filing Mortgage interest, Deductible mortgage interest. State tax filing , Qualified mortgage insurance premiums. State tax filing P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. State tax filing Permanent improvements, Permanent improvements. State tax filing , Depreciating permanent improvements. State tax filing Personal property converted to business use, Personal Property Converted to Business Use Place of business, more than one, More than one place of business. State tax filing Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. State tax filing Property bought for business use Depreciation, Depreciation Section 179 deduction, Property Bought for Business Use, Section 179 Deduction Property converted to business use, Personal, Personal Property Converted to Business Use Publications, Useful Items - You may want to see: (see Tax help) Q Qualifying for a deduction, Qualifying for a Deduction R Real estate taxes, Real estate taxes. State tax filing Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. State tax filing Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. State tax filing Regular use, Regular Use Reminders, Reminders Rent, Rent. State tax filing Repairs, Repairs. State tax filing Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. State tax filing S Sale or exchange of your home, Sale or Exchange of Your Home Basis adjustment, Basis Adjustment Depreciation taken, Depreciation Ownership and use tests, Ownership and use tests. State tax filing Section 179, Section 179 Deduction Furniture and equipment, Business Furniture and Equipment, Listed Property Listed property, Business Furniture and Equipment, Listed Property Personal property converted to business use, Personal Property Converted to Business Use Property bought for business use, Property Bought for Business Use Security system, Security system. State tax filing Self-employed persons Deduction of expenses, Self-Employed Persons Separate structure, Separate Structure Simplified Method Actual expenses and depreciation of your home, Actual expenses and depreciation of your home. State tax filing Allowable area, Allowable area. State tax filing Business expenses not related to use of the home, Business expenses not related to use of the home. State tax filing Electing the simplified method, Electing the Simplified Method More than one home, More than one home. State tax filing More than one qualified business use, More than one qualified business use. State tax filing Shared use, Shared use. State tax filing Expenses deductible without regard to business use, Expenses deductible without regard to business use. State tax filing No carryover of unallowed expenses, No deduction of carryover of actual expenses. State tax filing Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. State tax filing Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. State tax filing Storage of inventory, Storage of inventory or product samples. State tax filing T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. State tax filing Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. State tax filing Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. State tax filing Trade or business use, Trade or Business Use TTY/TDD information, How To Get Tax Help Types of expenses, Actual Expenses U Utilities, Utilities and services. State tax filing W Where to deduct expenses, Where To Deduct Employees, Employees Self-employed, Self-Employed Persons Worksheets Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method) Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method) Simplified method worksheet, Simplified Method Worksheet Prev  Up     Home   More Online Publications