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1040ez Filing1040ez filing Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. 1040ez filing Tax questions. 1040ez filing What's New for 2013 Increased section 179 deduction dollar limits. 1040ez filing The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). 1040ez filing This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. 1040ez filing See Dollar Limits under How Much Can You Deduct in chapter 2. 1040ez filing Depreciation limits on business vehicles. 1040ez filing The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. 1040ez filing The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. 1040ez filing See Maximum Depreciation Deduction in chapter 5. 1040ez filing Special allowance for qualified second generation biofuel plant property. 1040ez filing . 1040ez filing For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. 1040ez filing Election to accelerate minimum tax credits for round 3 extension property. 1040ez filing . 1040ez filing For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. 1040ez filing What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. 1040ez filing For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. 1040ez filing Also, the definition of section 179 property will no longer include certain qualified real property. 1040ez filing Expiration of the 7-year recovery period for motor sports entertainment complexes. 1040ez filing Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. 1040ez filing Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. 1040ez filing Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. 1040ez filing Expiration of the accelerated depreciation for qualified Indian reservation property. 1040ez filing The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. 1040ez filing Expiration of the 3-year recovery period for certain race horses. 1040ez filing The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. 1040ez filing Reminders Photographs of missing children. 1040ez filing The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez filing You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez filing Introduction Future developments. 1040ez filing For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. 1040ez filing irs. 1040ez filing gov/pub946. 1040ez filing This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). 1040ez filing It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. 1040ez filing The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. 1040ez filing For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. 1040ez filing Definitions. 1040ez filing Many of the terms used in this publication are defined in the Glossary near the end of the publication. 1040ez filing Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. 1040ez filing Do you need a different publication? The following table shows where you can get more detailed information when depreciating certain types of property. 1040ez filing For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. 1040ez filing We welcome your comments about this publication and your suggestions for future editions. 1040ez filing You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 1040ez filing NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040ez filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez filing You can send us comments from www. 1040ez filing irs. 1040ez filing gov/formspubs/. 1040ez filing Select “Comment on Tax Forms and Publications” under “More Information. 1040ez filing ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez filing Ordering forms and publications. 1040ez filing Visit www. 1040ez filing irs. 1040ez filing gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040ez filing Internal Revenue Service 1201 N. 1040ez filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez filing If you have a tax question, check the information available on IRS. 1040ez filing gov or call 1-800-829-1040. 1040ez filing We cannot answer tax questions sent to either of the above addresses. 1040ez filing Prev Up Next Home More Online Publications
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