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1040ez Tax Forms And Instructions

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1040ez Tax Forms And Instructions

1040ez tax forms and instructions 13. 1040ez tax forms and instructions   Basis of Property Table of Contents Introduction Useful Items - You may want to see: Cost BasisReal Property Adjusted BasisIncreases to Basis Decreases to Basis Basis Other Than CostProperty Received for Services Taxable Exchanges Involuntary Conversions Nontaxable Exchanges Property Transferred From a Spouse Property Received as a Gift Inherited Property Property Changed From Personal to Business or Rental Use Stocks and Bonds Introduction This chapter discusses how to figure your basis in property. 1040ez tax forms and instructions It is divided into the following sections. 1040ez tax forms and instructions Cost basis. 1040ez tax forms and instructions Adjusted basis. 1040ez tax forms and instructions Basis other than cost. 1040ez tax forms and instructions Your basis is the amount of your investment in property for tax purposes. 1040ez tax forms and instructions Use the basis to figure gain or loss on the sale, exchange, or other disposition of property. 1040ez tax forms and instructions Also use it to figure deductions for depreciation, amortization, depletion, and casualty losses. 1040ez tax forms and instructions If you use property for both business or investment purposes and for personal purposes, you must allocate the basis based on the use. 1040ez tax forms and instructions Only the basis allocated to the business or investment use of the property can be depreciated. 1040ez tax forms and instructions Your original basis in property is adjusted (increased or decreased) by certain events. 1040ez tax forms and instructions For example, if you make improvements to the property, increase your basis. 1040ez tax forms and instructions If you take deductions for depreciation or casualty losses, or claim certain credits, reduce your basis. 1040ez tax forms and instructions Keep accurate records of all items that affect the basis of your property. 1040ez tax forms and instructions For more information on keeping records, see chapter 1. 1040ez tax forms and instructions Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 525 Taxable and Nontaxable Income 535 Business Expenses 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 551 Basis of Assets 946 How To Depreciate Property Cost Basis The basis of property you buy is usually its cost. 1040ez tax forms and instructions The cost is the amount you pay in cash, debt obligations, other property, or services. 1040ez tax forms and instructions Your cost also includes amounts you pay for the following items: Sales tax, Freight, Installation and testing, Excise taxes, Legal and accounting fees (when they must be capitalized), Revenue stamps, Recording fees, and Real estate taxes (if you assume liability for the seller). 1040ez tax forms and instructions In addition, the basis of real estate and business assets may include other items. 1040ez tax forms and instructions Loans with low or no interest. 1040ez tax forms and instructions    If you buy property on a time-payment plan that charges little or no interest, the basis of your property is your stated purchase price minus any amount considered to be unstated interest. 1040ez tax forms and instructions You generally have unstated interest if your interest rate is less than the applicable federal rate. 1040ez tax forms and instructions   For more information, see Unstated Interest and Original Issue Discount (OID) in Publication 537. 1040ez tax forms and instructions Real Property Real property, also called real estate, is land and generally anything built on, growing on, or attached to land. 1040ez tax forms and instructions If you buy real property, certain fees and other expenses you pay are part of your cost basis in the property. 1040ez tax forms and instructions Lump sum purchase. 1040ez tax forms and instructions   If you buy buildings and the land on which they stand for a lump sum, allocate the cost basis among the land and the buildings. 1040ez tax forms and instructions Allocate the cost basis according to the respective fair market values (FMVs) of the land and buildings at the time of purchase. 1040ez tax forms and instructions Figure the basis of each asset by multiplying the lump sum by a fraction. 1040ez tax forms and instructions The numerator is the FMV of that asset and the denominator is the FMV of the whole property at the time of purchase. 1040ez tax forms and instructions    If you are not certain of the FMVs of the land and buildings, you can allocate the basis according to their assessed values for real estate tax purposes. 1040ez tax forms and instructions Fair market value (FMV). 1040ez tax forms and instructions   FMV is the price at which the property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the necessary facts. 1040ez tax forms and instructions Sales of similar property on or about the same date may be helpful in figuring the FMV of the property. 1040ez tax forms and instructions Assumption of mortgage. 1040ez tax forms and instructions   If you buy property and assume (or buy the property subject to) an existing mortgage on the property, your basis includes the amount you pay for the property plus the amount to be paid on the mortgage. 1040ez tax forms and instructions Settlement costs. 1040ez tax forms and instructions   Your basis includes the settlement fees and closing costs you paid for buying the property. 1040ez tax forms and instructions (A fee for buying property is a cost that must be paid even if you buy the property for cash. 1040ez tax forms and instructions ) Do not include fees and costs for getting a loan on the property in your basis. 1040ez tax forms and instructions   The following are some of the settlement fees or closing costs you can include in the basis of your property. 1040ez tax forms and instructions Abstract fees (abstract of title fees). 1040ez tax forms and instructions Charges for installing utility services. 1040ez tax forms and instructions Legal fees (including fees for the title search and preparation of the sales contract and deed). 1040ez tax forms and instructions Recording fees. 1040ez tax forms and instructions Survey fees. 1040ez tax forms and instructions Transfer taxes. 1040ez tax forms and instructions Owner's title insurance. 1040ez tax forms and instructions Any amounts the seller owes that you agree to pay, such as back taxes or interest, recording or mortgage fees, charges for improvements or repairs, and sales commissions. 1040ez tax forms and instructions   Settlement costs do not include amounts placed in escrow for the future payment of items such as taxes and insurance. 1040ez tax forms and instructions   The following are some of the settlement fees and closing costs you cannot include in the basis of property. 1040ez tax forms and instructions Casualty insurance premiums. 1040ez tax forms and instructions Rent for occupancy of the property before closing. 1040ez tax forms and instructions Charges for utilities or other services related to occupancy of the property before closing. 1040ez tax forms and instructions Charges connected with getting a loan, such as points (discount points, loan origination fees), mortgage insurance premiums, loan assumption fees, cost of a credit report, and fees for an appraisal required by a lender. 1040ez tax forms and instructions Fees for refinancing a mortgage. 1040ez tax forms and instructions Real estate taxes. 1040ez tax forms and instructions   If you pay real estate taxes the seller owed on real property you bought, and the seller did not reimburse you, treat those taxes as part of your basis. 1040ez tax forms and instructions You cannot deduct them as an expense. 1040ez tax forms and instructions    If you reimburse the seller for taxes the seller paid for you, you can usually deduct that amount as an expense in the year of purchase. 1040ez tax forms and instructions Do not include that amount in the basis of your property. 1040ez tax forms and instructions If you did not reimburse the seller, you must reduce your basis by the amount of those taxes. 1040ez tax forms and instructions Points. 1040ez tax forms and instructions   If you pay points to get a loan (including a mortgage, second mortgage, line of credit, or a home equity loan), do not add the points to the basis of the related property. 1040ez tax forms and instructions Generally, you deduct the points over the term of the loan. 1040ez tax forms and instructions For more information on how to deduct points, see chapter 23. 1040ez tax forms and instructions Points on home mortgage. 1040ez tax forms and instructions   Special rules may apply to points you and the seller pay when you get a mortgage to buy your main home. 1040ez tax forms and instructions If certain requirements are met, you can deduct the points in full for the year in which they are paid. 1040ez tax forms and instructions Reduce the basis of your home by any seller-paid points. 1040ez tax forms and instructions Adjusted Basis Before figuring gain or loss on a sale, exchange, or other disposition of property or figuring allowable depreciation, depletion, or amortization, you must usually make certain adjustments (increases and decreases) to the cost basis or basis other than cost (discussed later) of the property. 1040ez tax forms and instructions The result is the adjusted basis. 1040ez tax forms and instructions Increases to Basis Increase the basis of any property by all items properly added to a capital account. 1040ez tax forms and instructions Examples of items that increase basis are shown in Table 13-1. 1040ez tax forms and instructions These include the items discussed below. 1040ez tax forms and instructions Improvements. 1040ez tax forms and instructions   Add to your basis in property the cost of improvements having a useful life of more than 1 year, that increase the value of the property, lengthen its life, or adapt it to a different use. 1040ez tax forms and instructions For example, improvements include putting a recreation room in your unfinished basement, adding another bathroom or bedroom, putting up a fence, putting in new plumbing or wiring, installing a new roof, or paving your driveway. 1040ez tax forms and instructions Assessments for local improvements. 1040ez tax forms and instructions   Add to the basis of property assessments for improvements such as streets and sidewalks if they increase the value of the property assessed. 1040ez tax forms and instructions Do not deduct them as taxes. 1040ez tax forms and instructions However, you can deduct as taxes assessments for maintenance or repairs, or for meeting interest charges related to the improvements. 1040ez tax forms and instructions Example. 1040ez tax forms and instructions Your city changes the street in front of your store into an enclosed pedestrian mall and assesses you and other affected property owners for the cost of the conversion. 1040ez tax forms and instructions Add the assessment to your property's basis. 1040ez tax forms and instructions In this example, the assessment is a depreciable asset. 1040ez tax forms and instructions Decreases to Basis Decrease the basis of any property by all items that represent a return of capital for the period during which you held the property. 1040ez tax forms and instructions Examples of items that decrease basis are shown in Table 13-1. 1040ez tax forms and instructions These include the items discussed below. 1040ez tax forms and instructions Table 13-1. 1040ez tax forms and instructions Examples of Adjustments to Basis Increases to Basis Decreases to Basis • Capital improvements: • Exclusion from income of   Putting an addition on your home subsidies for energy conservation   Replacing an entire roof measures   Paving your driveway     Installing central air conditioning • Casualty or theft loss deductions   Rewiring your home and insurance reimbursements       • Assessments for local improvements:     Water connections     Extending utility service lines to the property • Postponed gain from the sale of a home   Sidewalks • Alternative motor vehicle credit  (Form 8910)   Roads       • Alternative fuel vehicle refueling     property credit (Form 8911)           • Residential energy credits (Form 5695)       • Casualty losses: • Depreciation and section 179 deduction   Restoring damaged property     • Nontaxable corporate distributions • Legal fees:     Cost of defending and perfecting a title • Certain canceled debt excluded from   Fees for getting a reduction of an assessment income     • Zoning costs • Easements           • Adoption tax benefits Casualty and theft losses. 1040ez tax forms and instructions   If you have a casualty or theft loss, decrease the basis in your property by any insurance proceeds or other reimbursement and by any deductible loss not covered by insurance. 1040ez tax forms and instructions    You must increase your basis in the property by the amount you spend on repairs that restore the property to its pre-casualty condition. 1040ez tax forms and instructions   For more information on casualty and theft losses, see chapter 25. 1040ez tax forms and instructions Depreciation and section 179 deduction. 1040ez tax forms and instructions   Decrease the basis of your qualifying business property by any section 179 deduction you take and the depreciation you deducted, or could have deducted (including any special depreciation allowance), on your tax returns under the method of depreciation you selected. 1040ez tax forms and instructions   For more information about depreciation and the section 179 deduction, see Publication 946 and the Instructions for Form 4562. 1040ez tax forms and instructions Example. 1040ez tax forms and instructions You owned a duplex used as rental property that cost you $40,000, of which $35,000 was allocated to the building and $5,000 to the land. 1040ez tax forms and instructions You added an improvement to the duplex that cost $10,000. 1040ez tax forms and instructions In February last year, the duplex was damaged by fire. 1040ez tax forms and instructions Up to that time, you had been allowed depreciation of $23,000. 1040ez tax forms and instructions You sold some salvaged material for $1,300 and collected $19,700 from your insurance company. 1040ez tax forms and instructions You deducted a casualty loss of $1,000 on your income tax return for last year. 1040ez tax forms and instructions You spent $19,000 of the insurance proceeds for restoration of the duplex, which was completed this year. 1040ez tax forms and instructions You must use the duplex's adjusted basis after the restoration to determine depreciation for the rest of the property's recovery period. 1040ez tax forms and instructions Figure the adjusted basis of the duplex as follows: Original cost of duplex $35,000 Addition to duplex 10,000 Total cost of duplex $45,000 Minus: Depreciation 23,000 Adjusted basis before casualty $22,000 Minus: Insurance proceeds $19,700     Deducted casualty loss 1,000     Salvage proceeds 1,300 22,000 Adjusted basis after casualty $-0- Add: Cost of restoring duplex 19,000 Adjusted basis after restoration $19,000 Note. 1040ez tax forms and instructions Your basis in the land is its original cost of $5,000. 1040ez tax forms and instructions Easements. 1040ez tax forms and instructions   The amount you receive for granting an easement is generally considered to be proceeds from the sale of an interest in real property. 1040ez tax forms and instructions It reduces the basis of the affected part of the property. 1040ez tax forms and instructions If the amount received is more than the basis of the part of the property affected by the easement, reduce your basis in that part to zero and treat the excess as a recognized gain. 1040ez tax forms and instructions   If the gain is on a capital asset, see chapter 16 for information about how to report it. 1040ez tax forms and instructions If the gain is on property used in a trade or business, see Publication 544 for information about how to report it. 1040ez tax forms and instructions Exclusion of subsidies for energy conservation measures. 1040ez tax forms and instructions   You can exclude from gross income any subsidy you received from a public utility company for the purchase or installation of an energy conservation measure for a dwelling unit. 1040ez tax forms and instructions Reduce the basis of the property for which you received the subsidy by the excluded amount. 1040ez tax forms and instructions For more information about this subsidy, see chapter 12. 1040ez tax forms and instructions Postponed gain from sale of home. 1040ez tax forms and instructions    If you postponed gain from the sale of your main home under rules in effect before May 7, 1997, you must reduce the basis of the home you acquired as a replacement by the amount of the postponed gain. 1040ez tax forms and instructions For more information on the rules for the sale of a home, see chapter 15. 1040ez tax forms and instructions Basis Other Than Cost There are many times when you cannot use cost as basis. 1040ez tax forms and instructions In these cases, the fair market value or the adjusted basis of the property can be used. 1040ez tax forms and instructions Fair market value (FMV) and adjusted basis were discussed earlier. 1040ez tax forms and instructions Property Received for Services If you receive property for your services, include the FMV of the property in income. 1040ez tax forms and instructions The amount you include in income becomes your basis. 1040ez tax forms and instructions If the services were performed for a price agreed on beforehand, it will be accepted as the FMV of the property if there is no evidence to the contrary. 1040ez tax forms and instructions Restricted property. 1040ez tax forms and instructions   If you receive property for your services and the property is subject to certain restrictions, your basis in the property is its FMV when it becomes substantially vested. 1040ez tax forms and instructions However, this rule does not apply if you make an election to include in income the FMV of the property at the time it is transferred to you, less any amount you paid for it. 1040ez tax forms and instructions Property is substantially vested when it is transferable or when it is not subject to a substantial risk of forfeiture (you do not have a good chance of losing it). 1040ez tax forms and instructions For more information, see Restricted Property in Publication 525. 1040ez tax forms and instructions Bargain purchases. 1040ez tax forms and instructions   A bargain purchase is a purchase of an item for less than its FMV. 1040ez tax forms and instructions If, as compensation for services, you buy goods or other property at less than FMV, include the difference between the purchase price and the property's FMV in your income. 1040ez tax forms and instructions Your basis in the property is its FMV (your purchase price plus the amount you include in income). 1040ez tax forms and instructions   If the difference between your purchase price and the FMV is a qualified employee discount, do not include the difference in income. 1040ez tax forms and instructions However, your basis in the property is still its FMV. 1040ez tax forms and instructions See Employee Discounts in Publication 15-B. 1040ez tax forms and instructions Taxable Exchanges A taxable exchange is one in which the gain is taxable or the loss is deductible. 1040ez tax forms and instructions A taxable gain or deductible loss also is known as a recognized gain or loss. 1040ez tax forms and instructions If you receive property in exchange for other property in a taxable exchange, the basis of the property you receive is usually its FMV at the time of the exchange. 1040ez tax forms and instructions Involuntary Conversions If you receive replacement property as a result of an involuntary conversion, such as a casualty, theft, or condemnation, figure the basis of the replacement property using the basis of the converted property. 1040ez tax forms and instructions Similar or related property. 1040ez tax forms and instructions   If you receive replacement property similar or related in service or use to the converted property, the replacement property's basis is the same as the converted property's basis on the date of the conversion, with the following adjustments. 1040ez tax forms and instructions Decrease the basis by the following. 1040ez tax forms and instructions Any loss you recognize on the involuntary conversion. 1040ez tax forms and instructions Any money you receive that you do not spend on similar property. 1040ez tax forms and instructions Increase the basis by the following. 1040ez tax forms and instructions Any gain you recognize on the involuntary conversion. 1040ez tax forms and instructions Any cost of acquiring the replacement property. 1040ez tax forms and instructions Money or property not similar or related. 1040ez tax forms and instructions    If you receive money or property not similar or related in service or use to the converted property, and you buy replacement property similar or related in service or use to the converted property, the basis of the replacement property is its cost decreased by the gain not recognized on the conversion. 1040ez tax forms and instructions Example. 1040ez tax forms and instructions The state condemned your property. 1040ez tax forms and instructions The adjusted basis of the property was $26,000 and the state paid you $31,000 for it. 1040ez tax forms and instructions You realized a gain of $5,000 ($31,000 − $26,000). 1040ez tax forms and instructions You bought replacement property similar in use to the converted property for $29,000. 1040ez tax forms and instructions You recognize a gain of $2,000 ($31,000 − $29,000), the unspent part of the payment from the state. 1040ez tax forms and instructions Your unrecognized gain is $3,000, the difference between the $5,000 realized gain and the $2,000 recognized gain. 1040ez tax forms and instructions The basis of the replacement property is figured as follows: Cost of replacement property $29,000 Minus: Gain not recognized 3,000 Basis of replacement property $26,000 Allocating the basis. 1040ez tax forms and instructions   If you buy more than one piece of replacement property, allocate your basis among the properties based on their respective costs. 1040ez tax forms and instructions Basis for depreciation. 1040ez tax forms and instructions   Special rules apply in determining and depreciating the basis of MACRS property acquired in an involuntary conversion. 1040ez tax forms and instructions For information, see What Is the Basis of Your Depreciable Property? in chapter 1 of Publication 946. 1040ez tax forms and instructions Nontaxable Exchanges A nontaxable exchange is an exchange in which you are not taxed on any gain and you cannot deduct any loss. 1040ez tax forms and instructions If you receive property in a nontaxable exchange, its basis is generally the same as the basis of the property you transferred. 1040ez tax forms and instructions See Nontaxable Trades in chapter 14. 1040ez tax forms and instructions Like-Kind Exchanges The exchange of property for the same kind of property is the most common type of nontaxable exchange. 1040ez tax forms and instructions To qualify as a like-kind exchange, the property traded and the property received must be both of the following. 1040ez tax forms and instructions Qualifying property. 1040ez tax forms and instructions Like-kind property. 1040ez tax forms and instructions The basis of the property you receive is generally the same as the adjusted basis of the property you gave up. 1040ez tax forms and instructions If you trade property in a like-kind exchange and also pay money, the basis of the property received is the adjusted basis of the property you gave up increased by the money you paid. 1040ez tax forms and instructions Qualifying property. 1040ez tax forms and instructions   In a like-kind exchange, you must hold for investment or for productive use in your trade or business both the property you give up and the property you receive. 1040ez tax forms and instructions Like-kind property. 1040ez tax forms and instructions   There must be an exchange of like-kind property. 1040ez tax forms and instructions Like-kind properties are properties of the same nature or character, even if they differ in grade or quality. 1040ez tax forms and instructions The exchange of real estate for real estate and personal property for similar personal property are exchanges of like-kind property. 1040ez tax forms and instructions Example. 1040ez tax forms and instructions You trade in an old truck used in your business with an adjusted basis of $1,700 for a new one costing $6,800. 1040ez tax forms and instructions The dealer allows you $2,000 on the old truck, and you pay $4,800. 1040ez tax forms and instructions This is a like-kind exchange. 1040ez tax forms and instructions The basis of the new truck is $6,500 (the adjusted basis of the old one, $1,700, plus the amount you paid, $4,800). 1040ez tax forms and instructions If you sell your old truck to a third party for $2,000 instead of trading it in and then buy a new one from the dealer, you have a taxable gain of $300 on the sale (the $2,000 sale price minus the $1,700 adjusted basis). 1040ez tax forms and instructions The basis of the new truck is the price you pay the dealer. 1040ez tax forms and instructions Partially nontaxable exchanges. 1040ez tax forms and instructions   A partially nontaxable exchange is an exchange in which you receive unlike property or money in addition to like-kind property. 1040ez tax forms and instructions The basis of the property you receive is the same as the adjusted basis of the property you gave up, with the following adjustments. 1040ez tax forms and instructions Decrease the basis by the following amounts. 1040ez tax forms and instructions Any money you receive. 1040ez tax forms and instructions Any loss you recognize on the exchange. 1040ez tax forms and instructions Increase the basis by the following amounts. 1040ez tax forms and instructions Any additional costs you incur. 1040ez tax forms and instructions Any gain you recognize on the exchange. 1040ez tax forms and instructions If the other party to the exchange assumes your liabilities, treat the debt assumption as money you received in the exchange. 1040ez tax forms and instructions Allocation of basis. 1040ez tax forms and instructions   If you receive like-kind and unlike properties in the exchange, allocate the basis first to the unlike property, other than money, up to its FMV on the date of the exchange. 1040ez tax forms and instructions The rest is the basis of the like-kind property. 1040ez tax forms and instructions More information. 1040ez tax forms and instructions   See Like-Kind Exchanges in chapter 1 of Publication 544 for more information. 1040ez tax forms and instructions Basis for depreciation. 1040ez tax forms and instructions   Special rules apply in determining and depreciating the basis of MACRS property acquired in a like-kind exchange. 1040ez tax forms and instructions For information, see What Is the Basis of Your Depreciable Property? in chapter 1 of Publication 946. 1040ez tax forms and instructions Property Transferred From a Spouse The basis of property transferred to you or transferred in trust for your benefit by your spouse is the same as your spouse's adjusted basis. 1040ez tax forms and instructions The same rule applies to a transfer by your former spouse that is incident to divorce. 1040ez tax forms and instructions However, for property transferred in trust, adjust your basis for any gain recognized by your spouse or former spouse if the liabilities assumed, plus the liabilities to which the property is subject, are more than the adjusted basis of the property transferred. 1040ez tax forms and instructions If the property transferred to you is a series E, series EE, or series I U. 1040ez tax forms and instructions S. 1040ez tax forms and instructions savings bond, the transferor must include in income the interest accrued to the date of transfer. 1040ez tax forms and instructions Your basis in the bond immediately after the transfer is equal to the transferor's basis increased by the interest income includible in the transferor's income. 1040ez tax forms and instructions For more information on these bonds, see chapter 7. 1040ez tax forms and instructions At the time of the transfer, the transferor must give you the records needed to determine the adjusted basis and holding period of the property as of the date of the transfer. 1040ez tax forms and instructions For more information about the transfer of property from a spouse, see chapter 14. 1040ez tax forms and instructions Property Received as a Gift To figure the basis of property you receive as a gift, you must know its adjusted basis to the donor just before it was given to you, its FMV at the time it was given to you, and any gift tax paid on it. 1040ez tax forms and instructions FMV less than donor's adjusted basis. 1040ez tax forms and instructions   If the FMV of the property at the time of the gift is less than the donor's adjusted basis, your basis depends on whether you have a gain or a loss when you dispose of the property. 1040ez tax forms and instructions Your basis for figuring gain is the same as the donor's adjusted basis plus or minus any required adjustments to basis while you held the property. 1040ez tax forms and instructions Your basis for figuring loss is its FMV when you received the gift plus or minus any required adjustments to basis while you held the property. 1040ez tax forms and instructions See Adjusted Basis , earlier. 1040ez tax forms and instructions Example. 1040ez tax forms and instructions You received an acre of land as a gift. 1040ez tax forms and instructions At the time of the gift, the land had an FMV of $8,000. 1040ez tax forms and instructions The donor's adjusted basis was $10,000. 1040ez tax forms and instructions After you received the property, no events occurred to increase or decrease your basis. 1040ez tax forms and instructions If you later sell the property for $12,000, you will have a $2,000 gain because you must use the donor's adjusted basis at the time of the gift ($10,000) as your basis to figure gain. 1040ez tax forms and instructions If you sell the property for $7,000, you will have a $1,000 loss because you must use the FMV at the time of the gift ($8,000) as your basis to figure loss. 1040ez tax forms and instructions If the sales price is between $8,000 and $10,000, you have neither gain nor loss. 1040ez tax forms and instructions Business property. 1040ez tax forms and instructions   If you hold the gift as business property, your basis for figuring any depreciation, depletion, or amortization deductions is the same as the donor's adjusted basis plus or minus any required adjustments to basis while you hold the property. 1040ez tax forms and instructions FMV equal to or greater than donor's adjusted basis. 1040ez tax forms and instructions   If the FMV of the property is equal to or greater than the donor's adjusted basis, your basis is the donor's adjusted basis at the time you received the gift. 1040ez tax forms and instructions Increase your basis by all or part of any gift tax paid, depending on the date of the gift, explained later. 1040ez tax forms and instructions   Also, for figuring gain or loss from a sale or other disposition or for figuring depreciation, depletion, or amortization deductions on business property, you must increase or decrease your basis (the donor's adjusted basis) by any required adjustments to basis while you held the property. 1040ez tax forms and instructions See Adjusted Basis , earlier. 1040ez tax forms and instructions   If you received a gift during the tax year, increase your basis in the gift (the donor's adjusted basis) by the part of the gift tax paid on it due to the net increase in value of the gift. 1040ez tax forms and instructions Figure the increase by multiplying the gift tax paid by a fraction. 1040ez tax forms and instructions The numerator of the fraction is the net increase in value of the gift and the denominator is the amount of the gift. 1040ez tax forms and instructions   The net increase in value of the gift is the FMV of the gift minus the donor's adjusted basis. 1040ez tax forms and instructions The amount of the gift is its value for gift tax purposes after reduction by any annual exclusion and marital or charitable deduction that applies to the gift. 1040ez tax forms and instructions Example. 1040ez tax forms and instructions In 2013, you received a gift of property from your mother that had an FMV of $50,000. 1040ez tax forms and instructions Her adjusted basis was $20,000. 1040ez tax forms and instructions The amount of the gift for gift tax purposes was $36,000 ($50,000 minus the $14,000 annual exclusion). 1040ez tax forms and instructions She paid a gift tax of $7,320 on the property. 1040ez tax forms and instructions Your basis is $26,076, figured as follows: Fair market value $50,000 Minus: Adjusted basis −20,000 Net increase in value $30,000     Gift tax paid $7,320 Multiplied by ($30,000 ÷ $36,000) × . 1040ez tax forms and instructions 83 Gift tax due to net increase in value $6,076 Adjusted basis of property to your mother +20,000 Your basis in the property $26,076 Note. 1040ez tax forms and instructions If you received a gift before 1977, your basis in the gift (the donor's adjusted basis) includes any gift tax paid on it. 1040ez tax forms and instructions However, your basis cannot exceed the FMV of the gift at the time it was given to you. 1040ez tax forms and instructions Inherited Property Your basis in property you inherited from a decedent, who died before January 1, 2010, or after December 31, 2010, is generally one of the following: The FMV of the property at the date of the decedent's death. 1040ez tax forms and instructions The FMV on the alternate valuation date if the personal representative for the estate elects to use alternate valuation. 1040ez tax forms and instructions The value under the special-use valuation method for real property used in farming or a closely held business if elected for estate tax purposes. 1040ez tax forms and instructions The decedent's adjusted basis in land to the extent of the value excluded from the decedent's taxable estate as a qualified conservation easement. 1040ez tax forms and instructions If a federal estate tax return does not have to be filed, your basis in the inherited property is its appraised value at the date of death for state inheritance or transmission taxes. 1040ez tax forms and instructions For more information, see the instructions to Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return. 1040ez tax forms and instructions Property inherited from a decedent who died in 2010. 1040ez tax forms and instructions   If you inherited property from a decedent who died in 2010, special rules may apply. 1040ez tax forms and instructions For more information, see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. 1040ez tax forms and instructions Community property. 1040ez tax forms and instructions   In community property states (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin), husband and wife are each usually considered to own half the community property. 1040ez tax forms and instructions When either spouse dies, the total value of the community property, even the part belonging to the surviving spouse, generally becomes the basis of the entire property. 1040ez tax forms and instructions For this rule to apply, at least half the value of the community property interest must be includible in the decedent's gross estate, whether or not the estate must file a return. 1040ez tax forms and instructions Example. 1040ez tax forms and instructions You and your spouse owned community property that had a basis of $80,000. 1040ez tax forms and instructions When your spouse died, half the FMV of the community interest was includible in your spouse's estate. 1040ez tax forms and instructions The FMV of the community interest was $100,000. 1040ez tax forms and instructions The basis of your half of the property after the death of your spouse is $50,000 (half of the $100,000 FMV). 1040ez tax forms and instructions The basis of the other half to your spouse's heirs is also $50,000. 1040ez tax forms and instructions For more information about community property, see Publication 555, Community Property. 1040ez tax forms and instructions Property Changed From Personal to Business or Rental Use If you hold property for personal use and then change it to business use or use it to produce rent, you can begin to depreciate the property at the time of the change. 1040ez tax forms and instructions To do so, you must figure its basis for depreciation at the time of the change. 1040ez tax forms and instructions An example of changing property held for personal use to business or rental use would be renting out your former personal residence. 1040ez tax forms and instructions Basis for depreciation. 1040ez tax forms and instructions   The basis for depreciation is the lesser of the following amounts. 1040ez tax forms and instructions The FMV of the property on the date of the change. 1040ez tax forms and instructions Your adjusted basis on the date of the change. 1040ez tax forms and instructions Example. 1040ez tax forms and instructions Several years ago, you paid $160,000 to have your house built on a lot that cost $25,000. 1040ez tax forms and instructions You paid $20,000 for permanent improvements to the house and claimed a $2,000 casualty loss deduction for damage to the house before changing the property to rental use last year. 1040ez tax forms and instructions Because land is not depreciable, you include only the cost of the house when figuring the basis for depreciation. 1040ez tax forms and instructions Your adjusted basis in the house when you changed its use was $178,000 ($160,000 + $20,000 − $2,000). 1040ez tax forms and instructions On the same date, your property had an FMV of $180,000, of which $15,000 was for the land and $165,000 was for the house. 1040ez tax forms and instructions The basis for figuring depreciation on the house is its FMV on the date of the change ($165,000) because it is less than your adjusted basis ($178,000). 1040ez tax forms and instructions Sale of property. 1040ez tax forms and instructions   If you later sell or dispose of property changed to business or rental use, the basis you use will depend on whether you are figuring gain or loss. 1040ez tax forms and instructions Gain. 1040ez tax forms and instructions   The basis for figuring a gain is your adjusted basis in the property when you sell the property. 1040ez tax forms and instructions Example. 1040ez tax forms and instructions Assume the same facts as in the previous example except that you sell the property at a gain after being allowed depreciation deductions of $37,500. 1040ez tax forms and instructions Your adjusted basis for figuring gain is $165,500 ($178,000 + $25,000 (land) − $37,500). 1040ez tax forms and instructions Loss. 1040ez tax forms and instructions   Figure the basis for a loss starting with the smaller of your adjusted basis or the FMV of the property at the time of the change to business or rental use. 1040ez tax forms and instructions Then make adjustments (increases and decreases) for the period after the change in the property's use, as discussed earlier under Adjusted Basis . 1040ez tax forms and instructions Example. 1040ez tax forms and instructions Assume the same facts as in the previous example, except that you sell the property at a loss after being allowed depreciation deductions of $37,500. 1040ez tax forms and instructions In this case, you would start with the FMV on the date of the change to rental use ($180,000), because it is less than the adjusted basis of $203,000 ($178,000 + $25,000 (land)) on that date. 1040ez tax forms and instructions Reduce that amount ($180,000) by the depreciation deductions ($37,500). 1040ez tax forms and instructions The basis for loss is $142,500 ($180,000 − $37,500). 1040ez tax forms and instructions Stocks and Bonds The basis of stocks or bonds you buy generally is the purchase price plus any costs of purchase, such as commissions and recording or transfer fees. 1040ez tax forms and instructions If you get stocks or bonds other than by purchase, your basis is usually determined by the FMV or the previous owner's adjusted basis, as discussed earlier. 1040ez tax forms and instructions You must adjust the basis of stocks for certain events that occur after purchase. 1040ez tax forms and instructions For example, if you receive additional stock from nontaxable stock dividends or stock splits, reduce your basis for each share of stock by dividing the adjusted basis of the old stock by the number of shares of old and new stock. 1040ez tax forms and instructions This rule applies only when the additional stock received is identical to the stock held. 1040ez tax forms and instructions Also reduce your basis when you receive nontaxable distributions. 1040ez tax forms and instructions They are a return of capital. 1040ez tax forms and instructions Example. 1040ez tax forms and instructions In 2011 you bought 100 shares of XYZ stock for $1,000 or $10 a share. 1040ez tax forms and instructions In 2012 you bought 100 shares of XYZ stock for $1,600 or $16 a share. 1040ez tax forms and instructions In 2013 XYZ declared a 2-for-1 stock split. 1040ez tax forms and instructions You now have 200 shares of stock with a basis of $5 a share and 200 shares with a basis of $8 a share. 1040ez tax forms and instructions Other basis. 1040ez tax forms and instructions   There are other ways to figure the basis of stocks or bonds depending on how you acquired them. 1040ez tax forms and instructions For detailed information, see Stocks and Bonds under Basis of Investment Property in chapter 4 of Publication 550. 1040ez tax forms and instructions Identifying stocks or bonds sold. 1040ez tax forms and instructions   If you can adequately identify the shares of stock or the bonds you sold, their basis is the cost or other basis of the particular shares of stocks or bonds. 1040ez tax forms and instructions If you buy and sell securities at various times in varying quantities and you cannot adequately identify the shares you sell, the basis of the securities you sell is the basis of the securities you acquired first. 1040ez tax forms and instructions For more information about identifying securities you sell, see Stocks and Bonds under Basis of Investment Property in chapter 4 of Publication 550. 1040ez tax forms and instructions Mutual fund shares. 1040ez tax forms and instructions   If you sell mutual fund shares you acquired at various times and prices and left on deposit in an account kept by a custodian or agent, you can elect to use an average basis. 1040ez tax forms and instructions For more information, see Publication 550. 1040ez tax forms and instructions Bond premium. 1040ez tax forms and instructions   If you buy a taxable bond at a premium and elect to amortize the premium, reduce the basis of the bond by the amortized premium you deduct each year. 1040ez tax forms and instructions See Bond Premium Amortization in chapter 3 of Publication 550 for more information. 1040ez tax forms and instructions Although you cannot deduct the premium on a tax-exempt bond, you must amortize the premium each year and reduce your basis in the bond by the amortized amount. 1040ez tax forms and instructions Original issue discount (OID) on debt instruments. 1040ez tax forms and instructions   You must increase your basis in an OID debt instrument by the OID you include in income for that instrument. 1040ez tax forms and instructions See Original Issue Discount (OID) in chapter 7 and Publication 1212, Guide To Original Issue Discount (OID) Instruments. 1040ez tax forms and instructions Tax-exempt obligations. 1040ez tax forms and instructions    OID on tax-exempt obligations is generally not taxable. 1040ez tax forms and instructions However, when you dispose of a tax-exempt obligation issued after September 3, 1982, and acquired after March 1, 1984, you must accrue OID on the obligation to determine its adjusted basis. 1040ez tax forms and instructions The accrued OID is added to the basis of the obligation to determine your gain or loss. 1040ez tax forms and instructions See chapter 4 of Publication 550. 1040ez tax forms and instructions Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Irene in New York

IRS e-File to Remain Open through Oct. 31 for Victims of Hurricane Irene

Updated 9/14/11 to include Herkimer county.
Updated 9/12/11 to include Bronx, Kings, Queens and Richmond counties.
Updated 9/911 to include Columbia, Putnam and Washington counties.
Updated 9/6/11 to include Clinton, Montgomery, Orange, Otsego, Rockland, Saratoga, Sullivan, Suffolk and Warren counties.
Updated 9/2/11 to include Nassau, Rensselaer and Westchester counties.

NY-2011-34, Sept. 1, 2011

NEW YORK — Victims of Hurricane Irene that began on Aug. 26, 2011, in parts of New York may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Albany, Bronx, Clinton, Columbia, Delaware, Dutchess, Essex, Greene, Herkimer, Kings, Montgomery, Nassau, Orange, Otsego, Putnam, Queens, Rensselaer, Richmond, Rockland, Saratoga, Schenectady, Schoharie, Suffolk, Sullivan, Ulster, Warren, Washington and Westchester. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26 and on or before Oct. 31 have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 12 as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New York/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 20-Mar-2014

The 1040ez Tax Forms And Instructions

1040ez tax forms and instructions Index A Application for enrollment, Form 23 and Form 23-EP. 1040ez tax forms and instructions , Form 5434. 1040ez tax forms and instructions Assistance (see Tax help) Associations, Corporations, associations, partnerships, and other persons that are not individuals. 1040ez tax forms and instructions Attorneys, Attorneys. 1040ez tax forms and instructions Authorization letter, Authorization for Special Appearances C CAF number, Authorization for Special Appearances Certified public accountants (CPAs), Certified public accountants (CPAs). 1040ez tax forms and instructions Comments, Comments and suggestions. 1040ez tax forms and instructions Corporations, Corporations, associations, partnerships, and other persons that are not individuals. 1040ez tax forms and instructions CPAs (see Certified public accountants (CPAs)) D Disbarment, Suspension and disbarment. 1040ez tax forms and instructions , Censure, Disbarments, and Suspensions Disreputable conduct, Incompetence and Disreputable Conduct E Enrolled actuaries, Enrolled actuaries. 1040ez tax forms and instructions Enrolled agent:, Enrolled agents. 1040ez tax forms and instructions , How Does an Individual Become Enrolled? Enrolled retirement plan agent:, Enrolled retirement plan agents. 1040ez tax forms and instructions F FAX copies, FAX copies. 1040ez tax forms and instructions Form 23 and Form 23-EP, Form 23 and Form 23-EP. 1040ez tax forms and instructions Form 2587, Form 2587. 1040ez tax forms and instructions Form 2848, Form Required, Preparation of Form — Helpful Hints, How Do I Fill Out Form 2848? Form 5434, Form 5434. 1040ez tax forms and instructions Free tax services, How To Get Tax Help G Glossary, Practice Before the IRS, Authorizing a Representative H Help (see Tax help) I Inactive retirement status, Inactive retirement status. 1040ez tax forms and instructions Inactive roster, Inactive roster. 1040ez tax forms and instructions Incapacity or incompetency, Incapacity or incompetency. 1040ez tax forms and instructions L Loss of eligibility Failure to meet requirements, Failure to meet requirements. 1040ez tax forms and instructions Loss of eligibility:, Loss of Eligibility M More information (see Tax help) N Non-IRS power of attorney, Non-IRS powers of attorney. 1040ez tax forms and instructions O Office of Professional Responsibility, Practice Before the IRS P Partnerships, Corporations, associations, partnerships, and other persons that are not individuals. 1040ez tax forms and instructions Power of attorney Processing and handling, Processing and Handling Representative, Dealing With the Representative Power of attorney:, What Is a Power of Attorney?, When Is a Power of Attorney Required?, Where To File a Power of Attorney, When Is a Power of Attorney Not Required?, What Happens to the Power of Attorney When Filed? Practice before the IRS, What Is Practice Before the IRS?, Who Can Practice Before the IRS?, Who Cannot Practice Before the IRS? Processing a non-IRS power of attorney, Processing a non-IRS power of attorney. 1040ez tax forms and instructions Protected communication Tax shelters, Communications regarding corporate tax shelters. 1040ez tax forms and instructions Publications (see Tax help) R Registered tax return preparers and unenrolled return preparers, Registered tax return preparers and unenrolled return preparers. 1040ez tax forms and instructions Representation outside the United States, Representation Outside the United States Restrictions, Restrictions Rules of practice Due diligence, Due diligence. 1040ez tax forms and instructions Duties, Duties Duty to advise, Duty to advise. 1040ez tax forms and instructions Restrictions, Restrictions Rules of practice:, What Are the Rules of Practice? S Special appearances, Authorization for Special Appearances Students. 1040ez tax forms and instructions , Student. 1040ez tax forms and instructions , Students in LITCs and the STCP. 1040ez tax forms and instructions Suggestions, Comments and suggestions. 1040ez tax forms and instructions Suspension, Suspension and disbarment. 1040ez tax forms and instructions , Censure, Disbarments, and Suspensions T Tax help, How To Get Tax Help Taxpayer advocate, Taxpayer Advocate Service. 1040ez tax forms and instructions Termination, Incapacity or incompetency. 1040ez tax forms and instructions TTY/TDD information, How To Get Tax Help U Unenrolled individuals Employee, Other individuals who may serve as representatives. 1040ez tax forms and instructions Family member, Other individuals who may serve as representatives. 1040ez tax forms and instructions Fiduciary, Other individuals who may serve as representatives. 1040ez tax forms and instructions Individual, Other individuals who may serve as representatives. 1040ez tax forms and instructions Officer, Other individuals who may serve as representatives. 1040ez tax forms and instructions Partner, Other individuals who may serve as representatives. 1040ez tax forms and instructions Unenrolled individuals:, Other individuals who may serve as representatives. 1040ez tax forms and instructions W Where to file:, Where To File a Power of Attorney Prev  Up     Home   More Online Publications