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1040nr Tax Calculator

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1040nr Tax Calculator

1040nr tax calculator Accelerated Cost Recovery System (ACRS) Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: ACRS Defined What Can and Cannot Be Depreciated Under ACRSRecovery Property Nonrecovery Property How To Figure the DeductionUnadjusted Basis Classes of Recovery Property Recovery Periods Alternate ACRS Method (Modified Straight Line Method) ACRS Deduction in Short Tax Year DispositionsEarly dispositions of ACRS property other than 15-, 18-, or 19-year real property. 1040nr tax calculator Dispositions — mass asset accounts. 1040nr tax calculator Early dispositions — 15-year real property. 1040nr tax calculator Early dispositions — 18- and 19-year real property. 1040nr tax calculator Depreciation Recapture Topics - This chapter discusses: The definition of ACRS What can and cannot be depreciated under ACRS How to figure the deduction Dispositions Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 551 Basis of Assets 583 Starting a Business and Keeping Records Form (and Instructions) 3115 Application for Change in Accounting Method 4562 Depreciation and Amortization The Accelerated Cost Recovery System (ACRS) applies to property first used before 1987. 1040nr tax calculator It is the name given to tax rules for getting back (recovering) through depreciation deductions the cost of property used in a trade or business or to produce income. 1040nr tax calculator These rules are mandatory and generally apply to tangible property placed in service after 1980 and before 1987. 1040nr tax calculator If you placed property in service during this period, you must continue to figure your depreciation under ACRS. 1040nr tax calculator If you used listed property placed in service after June 18, 1984, less than 50% for business in 1995, see Predominant Use Test in chapter 3. 1040nr tax calculator Listed property includes cars, other means of transportation, and certain computers. 1040nr tax calculator Any additions or improvements placed in service after 1986, including any components of a building (such as plumbing, wiring, storm windows, etc. 1040nr tax calculator ), are depreciated using MACRS, discussed in chapter 3 of Publication 946. 1040nr tax calculator It does not matter that the underlying property is depreciated under ACRS or one of the other methods. 1040nr tax calculator ACRS Defined ACRS consists of accelerated depreciation methods and an alternate ACRS method that could have been elected. 1040nr tax calculator The alternate ACRS method used a recovery percentage based on a modified straight line method. 1040nr tax calculator The law prescribes fixed percentages to be uses for each class of property. 1040nr tax calculator Property depreciable under ACRS is called recovery property. 1040nr tax calculator The recovery class of property determines the recovery period. 1040nr tax calculator Generally, the class life of property places it in a 3-year, 5-year, 10-year, 15-year, 18-year, or 19-year recovery class. 1040nr tax calculator Under ACRS, the prescribed percentages are used to recover the unadjusted basis of recovery property. 1040nr tax calculator To figure a depreciation deduction, you multiply the prescribed percentage for the recovery class by the unadjusted basis of the recovery property. 1040nr tax calculator You must continue to figure your depreciation under ACRS for property placed in service after 1980 and before 1987. 1040nr tax calculator For property you placed in service after 1986, you must use MACRS, discussed in chapter 3 of Publication 946. 1040nr tax calculator What Can and Cannot Be Depreciated Under ACRS ACRS applies to most depreciable tangible property placed in service after 1980 and before 1987. 1040nr tax calculator It includes new or used and real or personal property. 1040nr tax calculator The property must be for use in a trade or business or for the production of income. 1040nr tax calculator Property you acquired before 1981 or after 1986 is not ACRS recovery property. 1040nr tax calculator For information on depreciating property acquired before 1981, see chapter 2. 1040nr tax calculator For information on depreciating property acquired after 1986, see chapter 3 of Publication 946. 1040nr tax calculator Recovery Property Recovery property under ACRS is tangible depreciable property placed in service after 1980 and before 1987. 1040nr tax calculator It generally includes new or used property that you acquired after 1980 and before 1987 for use in your trade or business or for the production of income. 1040nr tax calculator Nonrecovery Property You cannot use ACRS for property you placed in service before 1981 or after 1986. 1040nr tax calculator Nonrecovery property also includes: Intangible property, Property you elected to exclude from ACRS that is properly depreciated under a method of depreciation that is not based on a term of years, Certain public utility property, and Certain property acquired and excluded from ACRS because of the antichurning rules. 1040nr tax calculator Intangible property. 1040nr tax calculator   Intangible property is not depreciated under ACRS. 1040nr tax calculator Property depreciated under methods not expressed in a term of years. 1040nr tax calculator   Certain property depreciated under a method not expressed in a term of years is not depreciated under ACRS. 1040nr tax calculator This included any property: If you made an irrevocable election to exclude such property, and In the first year that you could have claimed depreciation, you properly used the unit-of-production method or any method of depreciation not expressed in a term of years (not including the retirement-replacement-betterment method). 1040nr tax calculator Public utility property. 1040nr tax calculator   Public utility property for which the taxpayer does not use a normalization method of accounting is excluded from ACRS and is subject to depreciation under a special rule. 1040nr tax calculator Additions or improvements to ACRS property after 1986. 1040nr tax calculator   Any additions or improvements placed in service after 1986, including any components of a building (plumbing, wiring, storm windows, etc. 1040nr tax calculator ) are depreciated using MACRS, discussed in chapter 3 of Publication 946. 1040nr tax calculator It does not matter that the underlying property is depreciated under ACRS or one of the other methods. 1040nr tax calculator How To Figure the Deduction After you determine that your property can be depreciated under ACRS, you are ready to figure your deduction. 1040nr tax calculator Because the conventions are built into the percentage table rates, you only need to know the following: The unadjusted basis of your recovery property, The classes of recovery property, The recovery periods, and Whether to use the prescribed percentages based on accelerated methods or percentages based on using the alternate ACRS method. 1040nr tax calculator Unadjusted Basis To figure your ACRS deduction, you multiply the unadjusted basis in your recovery property by its applicable percentage for the year. 1040nr tax calculator Unadjusted basis is the same amount you would use to figure gain on a sale, but it is figured without taking into account any depreciation taken in earlier years. 1040nr tax calculator However, reduce your original basis by the amount of amortization taken on the property and by any section 179 deduction claimed as discussed in chapter 2 of Publication 946. 1040nr tax calculator If you buy property, your unadjusted basis is usually its cost minus any amortized amount and minus any section 179 deduction elected. 1040nr tax calculator If you acquire property in some other way, such as by inheriting it, getting it as a gift, or building it yourself, you figure your unadjusted basis under other rules. 1040nr tax calculator See Publication 551. 1040nr tax calculator Classes of Recovery Property All recovery property under ACRS is in one of the following classes. 1040nr tax calculator The class for your property was determined when you began to depreciate it. 1040nr tax calculator 3-Year Property 3-year property includes automobiles, light-duty trucks (actual unloaded weight less than 13,000 pounds), and tractor units for use over-the-road. 1040nr tax calculator Race horses over 2 years old when placed in service are 3-year property. 1040nr tax calculator Any other horses over 12 years old when you placed them in service are also included in the 3-year property class. 1040nr tax calculator The ACRS percentages for 3-year recovery property are: Recovery Period Percentage 1st year 25% 2nd year 38% 3rd year 37% If you used the percentages above to depreciate your 3-year recovery property, your property, except for certain passenger automobiles, is fully depreciated. 1040nr tax calculator You cannot claim depreciation for this property after 1988. 1040nr tax calculator 5-Year Property 5-year property includes computers, copiers, and equipment, such as office furniture and fixtures. 1040nr tax calculator It also includes single purpose agricultural or horticultural structures and petroleum storage facilities (other than buildings and their structural components). 1040nr tax calculator The ACRS percentages for 5-year recovery property are: Recovery period Percentage 1st year 15% 2nd year 22% 3rd through 5th year 21% If you used the percentages above to depreciate your 5-year recovery property, it is fully depreciated. 1040nr tax calculator You cannot claim depreciation for this property after 1990. 1040nr tax calculator 10-Year Property 10-year property includes certain real property such as theme-park structures and certain public utility property. 1040nr tax calculator Manufactured homes (including mobile homes) and railroad tank cars are also 10-year property. 1040nr tax calculator You do not treat a building, and its structural components, as 10-year property by reason of a change in use after you placed the property in service. 1040nr tax calculator For example, a building (15-year real property) that was placed in service in 1981 and was converted to a theme-park structure in 1986 remains 15-year real property. 1040nr tax calculator The ACRS percentages for 10-year recovery property are: Recovery Period Percentage 1st year 8% 2nd year 14% 3rd year 12% 4th through 6th year 10% 7th through 10th year 9% If you used the percentages above, you cannot claim depreciation for this property after 1995. 1040nr tax calculator Example. 1040nr tax calculator On April 21, 1986, you bought and placed in service a new mobile home for $26,000 to be used as rental property. 1040nr tax calculator You paid $10,000 cash and signed a note for $16,000 giving you an unadjusted basis of $26,000. 1040nr tax calculator On June 8, 1986, you bought and placed in service a used mobile home for use as rental property at a total cost of $11,500. 1040nr tax calculator The total unadjusted basis of your 10-year recovery property placed in service in 1986 was $37,500 ($26,000 + $11,500). 1040nr tax calculator Your ACRS deduction was $3,000 (8% × $37,500). 1040nr tax calculator In 1987, your ACRS deduction was $5,250 (14% × $37,500). 1040nr tax calculator In 1988, your ACRS deduction was $4,500 (12% × $37,500). 1040nr tax calculator In 1989, 1990, and 1991, your ACRS deduction was $3,750 (10% × $37,500). 1040nr tax calculator In 1992, 1993, 1994, and 1995 your deduction for each year is $3,375 (9% × $37,500). 1040nr tax calculator 15-Year Real Property 15-year real property is real property that is recovery property placed in service before March 16, 1984. 1040nr tax calculator It includes all real property, such as buildings, other than that designated as 5-year or 10-year property. 1040nr tax calculator Unlike the 3-, 5-, or 10-year classes of property, the percentages for 15-year real property depend on when you placed the property in service during your tax year. 1040nr tax calculator You could group 15-year real property by month and year placed in service. 1040nr tax calculator In Table 1, at the end of this publication in the Appendix, find the month in your tax year that you placed the property in service in your trade or business or for the production of income. 1040nr tax calculator You use the percentages listed under that month for each year of the recovery period to determine your depreciation deduction each year. 1040nr tax calculator Example. 1040nr tax calculator On March 5, 1984, you placed an apartment building in service in your business. 1040nr tax calculator It is 15-year real property. 1040nr tax calculator After subtracting the value of the land, your unadjusted basis in the building is $250,000. 1040nr tax calculator You use the calendar year as your tax year. 1040nr tax calculator March is the third month of your tax year. 1040nr tax calculator Your ACRS deduction for 1984 was $25,000 (10% × $250,000). 1040nr tax calculator For 1985, the percentage for the third month of the second year of the recovery period is 11%. 1040nr tax calculator Your deduction was $27,500 (11% × $250,000). 1040nr tax calculator For the third, fourth, and fifth years of the recovery period (1986, 1987, and 1988), the percentages are 9%, 8%, and 7%. 1040nr tax calculator For 1989 through 1992, the percentage for the third month is 6%. 1040nr tax calculator Your deduction each year is $15,000 (6% × $250,000). 1040nr tax calculator For 1993, 1994, and 1995, the percentage for the third month is 5%. 1040nr tax calculator Your depreciation deduction is $12,500 (5% × $250,000) for 1993, 1994, and 1995. 1040nr tax calculator Low-Income Housing Low-income housing that was assigned a 15-year recovery period under ACRS includes the following types of property: Federally assisted housing projects where the mortgage is insured under section 221(d)(3) or 236 of the National Housing Act, or housing financed or assisted by direct loan or tax abatement under similar provisions of state or local laws. 1040nr tax calculator Low-income rental housing for which a depreciation deduction for rehabilitation expenditures is allowed. 1040nr tax calculator Low-income rental housing held for occupancy by families or individuals eligible to receive subsidies under section 8 of the United States Housing Act of 1937, as amended, or under the provisions of state or local laws that authorize similar subsidies for low-income families. 1040nr tax calculator Housing financed or assisted by direct loan or insured under Title V of the Housing Act of 1949. 1040nr tax calculator The ACRS percentages for low-income housing real property, like the regular 15-year real property percentages, depend on when you placed the property in service. 1040nr tax calculator Find the month in your tax year in Table 2 or 3 at the end of this publication in the Appendix that you first placed the property in service as rental housing. 1040nr tax calculator Use the percentages listed under that month for each year of the recovery period. 1040nr tax calculator Table 2 shows percentages for low-income housing placed in service before May 9, 1985. 1040nr tax calculator Table 3 shows percentages for low-income housing placed in service after May 8, 1985, and before 1987. 1040nr tax calculator Example. 1040nr tax calculator In May 1986, you acquired and placed in service a house that qualified as low-income rental housing under item 3) of the above listing. 1040nr tax calculator You use the calendar year as your tax year. 1040nr tax calculator You use Table C–3 because the property was placed in service after May 8, 1985. 1040nr tax calculator Your unadjusted basis for the property, not including the land, was $59,000. 1040nr tax calculator Your deduction for 1986 through 2001 is shown in the following table. 1040nr tax calculator Year Rate Deduction 1986 8. 1040nr tax calculator 9% $5,251 1987 12. 1040nr tax calculator 1% 7,139 1988 10. 1040nr tax calculator 5% 6,195 1989 9. 1040nr tax calculator 1% 5,369 1990 7. 1040nr tax calculator 9% 4,661 1991 6. 1040nr tax calculator 9% 4,071 1992 5. 1040nr tax calculator 9% 3,481 1993 5. 1040nr tax calculator 2% 3,068 1994 4. 1040nr tax calculator 6% 2,714 1995 4. 1040nr tax calculator 6% 2,714 1996 4. 1040nr tax calculator 6% 2,714 1997 4. 1040nr tax calculator 6% 2,714 1998 4. 1040nr tax calculator 6% 2,714 1999 4. 1040nr tax calculator 5% 2,655 2000 4. 1040nr tax calculator 5% 2,655 2001 1. 1040nr tax calculator 5% 885 18-Year Real Property 18-year real property is real property that is recovery property placed in service after March 15, 1984, and before May 9, 1985. 1040nr tax calculator It includes real property, such as buildings, other than that designated as 5-year, 10-year, 15-year real property, or low-income housing. 1040nr tax calculator The ACRS percentages for 18-year real property depend on when you placed the property in service in your trade or business or for the production of income during your tax year. 1040nr tax calculator There are also tables for 18-year real property in the Appendix. 1040nr tax calculator Table 4 shows the percentages for 18-year real property you placed in service after June 22, 1984, and before May 9, 1985. 1040nr tax calculator Table 5 is for 18-year real property placed in service after March 15, 1984, and before June 23, 1984. 1040nr tax calculator Find the month in your tax year that you placed the property in service in a trade or business or for the production of income. 1040nr tax calculator Use the percentages listed under that month for each year of the recovery period. 1040nr tax calculator Example. 1040nr tax calculator On April 28, 1985, you bought and placed in service a rental house. 1040nr tax calculator The house, not including the land, cost $95,000. 1040nr tax calculator This is your unadjusted basis for the house. 1040nr tax calculator You use the calendar year as your tax year. 1040nr tax calculator Because the house was placed in service after June 22, 1984, and before May 9, 1985, it is 18-year real property. 1040nr tax calculator You use Table 4 to figure your deduction for the house. 1040nr tax calculator April is the fourth month of your tax year. 1040nr tax calculator Your deduction for 1985 through 2003 is shown in the following table. 1040nr tax calculator Year Rate Deduction 1985 7. 1040nr tax calculator 0% $6,650 1986 9. 1040nr tax calculator 0% 8,550 1987 8. 1040nr tax calculator 0% 7,600 1988 7. 1040nr tax calculator 0% 6,650 1989 7. 1040nr tax calculator 0% 6,650 1990 6. 1040nr tax calculator 0% 5,700 1991 5. 1040nr tax calculator 0% 4,750 1992 5. 1040nr tax calculator 0% 4,750 1993 5. 1040nr tax calculator 0% 4,750 1994 5. 1040nr tax calculator 0% 4,750 1995 5. 1040nr tax calculator 0% 4,750 1996 5. 1040nr tax calculator 0% 4,750 1997 5. 1040nr tax calculator 0% 4,750 1998 4. 1040nr tax calculator 0% 3,800 1999 4. 1040nr tax calculator 0% 3,800 2000 4. 1040nr tax calculator 0% 3,800 2001 4. 1040nr tax calculator 0% 3,800 2002 4. 1040nr tax calculator 0% 3,800 2003 1. 1040nr tax calculator 0% 950 19-Year Real Property 19-year real property is real property that is recovery property placed in service after May 8, 1985, and before 1987. 1040nr tax calculator It includes all real property, other than that designated as 5-year, 10-year, 15-year, or 18-year real property, or low-income housing. 1040nr tax calculator The ACRS percentages for 19-year real property depend on when you placed the property in service in a trade or business or for the production of income during your tax year. 1040nr tax calculator Table 6 shows the percentages for 19-year real property. 1040nr tax calculator You find the month in your tax year that you placed the property in service. 1040nr tax calculator You use the percentages listed under that month for each year of the recovery period. 1040nr tax calculator Recovery Periods Each item of recovery property is assigned to a class of property. 1040nr tax calculator The classes of recovery property establish the recovery periods over which the unadjusted basis of items in a class is recovered. 1040nr tax calculator The classes of property are: 3-Year property 5-Year property 10-Year property 15-Year real property Low-income housing 18-Year real property 19-Year real property Alternate ACRS Method (Modified Straight Line Method) ACRS provides an alternate ACRS method that could be elected. 1040nr tax calculator This alternate ACRS method uses a recovery percentage based on a modified straight line method. 1040nr tax calculator This alternate ACRS method generally uses percentages other than those from the tables. 1040nr tax calculator If you elected the alternate ACRS method, you determine the recovery period by using the following schedule. 1040nr tax calculator This schedule is for other than 18- and 19-year real property and low-income housing: In the case of: You could have elected a recovery period of: 3-year property 3, 5, or 12 years 5-year property 5, 12, or 25 years 15-year real property 15, 35, or 45 years Percentages. 1040nr tax calculator   The straight-line percentages for the alternate ACRS method are: Recovery Period Percentage 5 years 20. 1040nr tax calculator 00% 10 years 10. 1040nr tax calculator 00% 12 years 8. 1040nr tax calculator 333% 15 years 6. 1040nr tax calculator 667% 25 years 4. 1040nr tax calculator 00% 35 years 2. 1040nr tax calculator 857%   You apply the percentage to the unadjusted basis(defined earlier) of the property to figure your ACRS deduction. 1040nr tax calculator There are tables for 18- and 19-year real property later in this publication in the Appendix. 1040nr tax calculator For 15-year real property, see 15-year real property, later. 1040nr tax calculator 3-, 5-, and 10-year property. 1040nr tax calculator   If you elected to use an alternate recovery percentage, you have to use the same recovery percentage for all property in that class that you placed in service in that tax year. 1040nr tax calculator This applies throughout the recovery period you selected. 1040nr tax calculator Half-year convention. 1040nr tax calculator   If you elected the alternate method, only a half-year of depreciation was deducted for the year you placed the property in service. 1040nr tax calculator This applied regardless of when in the tax year you placed the property in service. 1040nr tax calculator For each of the remaining years in the recovery period, you take a full year's deduction. 1040nr tax calculator If you hold the property for the entire recovery period, a half-year of depreciation is allowable for the year following the end of the recovery period. 1040nr tax calculator Example. 1040nr tax calculator You operate a small upholstery business. 1040nr tax calculator On March 19, 1986, you bought and placed in service a $13,000 light-duty panel truck to be used in your business and a $500 electric saw. 1040nr tax calculator You elected to use the alternate ACRS method. 1040nr tax calculator You did not elect to take a section 179 deduction. 1040nr tax calculator You decided to recover the cost of the truck, which is 3-year recovery property, over 5 years. 1040nr tax calculator The saw is 5-year property, but you decided to recover its cost over 12 years. 1040nr tax calculator For 1986, your ACRS deduction reflected the half-year convention. 1040nr tax calculator In the first year, you deducted half of the amount determined for a full year. 1040nr tax calculator Your ACRS deduction for 1986 is as follows: Light-duty truck   5 years straight line = 20% 20% ÷ $13,000 = $2,600 Half-year convention -½ of $2,600= $1,300. 1040nr tax calculator 00     Electric saw   12 years straight line = 8. 1040nr tax calculator 333% 8. 1040nr tax calculator 333% ÷ $500 = $41. 1040nr tax calculator 67 Half-year convention -½ of $41. 1040nr tax calculator 67= 20. 1040nr tax calculator 84 Total ACRS deduction for 1986 $1,320. 1040nr tax calculator 84       You take a full year of depreciation for both the truck and the saw for the years 1987 through 1990. 1040nr tax calculator Your ACRS deduction for each of those years is as follows: Light-duty truck   5 years straight line = 20% 20% ÷ $13,000 = $2,600     Electric saw     12 years straight line = 8. 1040nr tax calculator 333% 8. 1040nr tax calculator 333% ÷ $500 = $41. 1040nr tax calculator 67 Total annual ACRS deduction for 1987 through 1990 $2,641. 1040nr tax calculator 67       In 1991, you take a half-year of depreciation for the truck and a full year of depreciation for the saw. 1040nr tax calculator Your ACRS deduction for 1991 is as follows: Light-duty truck   5 years straight line = 20% 20% ÷ $13,000 = $2,600 Half-year convention -½ of $2,600= $1,300. 1040nr tax calculator 00     Electric saw   12 years straight line = 8. 1040nr tax calculator 333% 8. 1040nr tax calculator 333% ÷ $500 = $41. 1040nr tax calculator 67 Total ACRS deduction for 1991 $1,341. 1040nr tax calculator 67       The truck is fully depreciated after 1991. 1040nr tax calculator You take a full year of depreciation for the saw for the years 1992 through 1997. 1040nr tax calculator Your ACRS deduction for each of those years is as follows: Electric saw     12 years straight line = 8. 1040nr tax calculator 333% 8. 1040nr tax calculator 333% ÷ $500 = $41. 1040nr tax calculator 67 Total annual ACRS deduction for 1992 through 1997 $41. 1040nr tax calculator 67       You take a half-year of depreciation for the saw for 1998. 1040nr tax calculator Your ACRS deduction for 1998 is as follows: Electric saw   12 years straight line = 8. 1040nr tax calculator 333% 8. 1040nr tax calculator 333% ÷ $500 = $41. 1040nr tax calculator 67 Half-year convention -½ of $41. 1040nr tax calculator 67= 20. 1040nr tax calculator 84 Total ACRS deduction for 1998 $20. 1040nr tax calculator 84       The saw is fully depreciated after 1998. 1040nr tax calculator 15-year real property. 1040nr tax calculator   Under ACRS, you could also elect to use the alternate ACRS method for 15-year real property. 1040nr tax calculator The alternate ACRS method allows you to depreciate your 15-year real property using the straight line ACRS method over the alternate recovery periods of 15, 35, or 45 years. 1040nr tax calculator If you selected a 15-year recovery period, you use the percentage (6. 1040nr tax calculator 667%) from the schedule above. 1040nr tax calculator You prorate this percentage for the number of months the property was in service in the first year. 1040nr tax calculator If you selected a 35- or 45-year recovery period, you use either Table 11 or 15. 1040nr tax calculator Alternate periods for 18-year real property. 1040nr tax calculator   For 18-year real property, the alternate recovery periods are 18, 35, or 45 years. 1040nr tax calculator The percentages for 18-year real property under the alternate method are in Tables 7, 8, 10, 11, 14, and 15 in the Appendix. 1040nr tax calculator There are two tables for each alternate recovery period. 1040nr tax calculator One table shows the percentage for property placed in service after June 22, 1984. 1040nr tax calculator The other table has the percentages for property placed in service after March 15, 1984, and before June 23, 1984. 1040nr tax calculator Alternate periods for 19-year real property. 1040nr tax calculator   For 19-year real property, the alternate recovery periods are 19, 35, or 45 years. 1040nr tax calculator If you selected a 19-year recovery period, use Table 9 to determine your deduction. 1040nr tax calculator If you select a 35- or 45-year recovery period, use either Table 13 or 14. 1040nr tax calculator Example. 1040nr tax calculator You placed in service an apartment building on August 3, 1986. 1040nr tax calculator The building is 19-year real property. 1040nr tax calculator The sales contract allocated $300,000 to the building and $100,000 to the land. 1040nr tax calculator You use the calendar year as your tax year. 1040nr tax calculator You chose the alternate ACRS method over a recovery period of 35 years. 1040nr tax calculator For 1986, you figure your ACRS deduction usingTable 13. 1040nr tax calculator August is the eighth month of your tax year. 1040nr tax calculator The percentage from Table 13 for the eighth month is 1. 1040nr tax calculator 1%. 1040nr tax calculator Your deduction was $3,300 ($300,000 ÷ 1. 1040nr tax calculator 1%). 1040nr tax calculator The deduction rate from ACRS Table 13 for years 2 through 20 is 2. 1040nr tax calculator 9% so that your deduction in 1987 through 2005 is $8,700 ($300,000 ÷ 2. 1040nr tax calculator 9%). 1040nr tax calculator Alternate periods for low-income housing. 1040nr tax calculator   For low-income housing, the alternate recovery periods are 15, 35, or 45 years. 1040nr tax calculator If you selected a 15-year period for this property, use 6. 1040nr tax calculator 667% as the percentage. 1040nr tax calculator If you selected a 35- or 45-year period, use either Table 11, 12, or 15. 1040nr tax calculator Election. 1040nr tax calculator   You had to make the election to use the alternate ACRS method by the return due date (including extensions) for the tax year you placed the property in service. 1040nr tax calculator Revocation of election. 1040nr tax calculator   Your election to use an alternate ACRS method, once made, can be changed only with the consent of the Commissioner. 1040nr tax calculator The Commissioner grants consent only in extraordinary circumstances. 1040nr tax calculator Any request for a revocation will be considered a request for a ruling. 1040nr tax calculator ACRS Deduction in Short Tax Year For a tax year that is less than 12 months, the ACRS deduction is prorated on a 12-month basis. 1040nr tax calculator Figure the amount of the ACRS deduction for a short tax year as follows: First, you figure the ACRS deduction for a full year. 1040nr tax calculator You figure this by multiplying the unadjusted basis by the recovery percentage. 1040nr tax calculator You then multiply the ACRS deduction determined for a full tax year by a fraction. 1040nr tax calculator The numerator (top number) of the fraction is the number of months in the short tax year and the denominator (bottom number) is 12. 1040nr tax calculator For example, a corporation placed in service in June 1986 an item of 3-year property with an unadjusted basis of $10,000. 1040nr tax calculator The corporation files a tax return, because of a change in its accounting period, for the 6-month short tax year ending June 30, 1986. 1040nr tax calculator The full year's ACRS deduction for this item is $2,500 ($10,000 ÷ 25%), the first year percentage from the 3-year table. 1040nr tax calculator The ACRS deduction for the short tax year is $1,250 ($2,500 ÷ 6/12). 1040nr tax calculator You use the full ACRS percentages during the remaining years of the recovery period. 1040nr tax calculator For the first tax year after the recovery period, the unrecovered basis will be deductible. 1040nr tax calculator Exception. 1040nr tax calculator   For the tax year in which you placed 15-, 18-, or 19-year real property in service or in the tax year you dispose of it, you compute the ACRS deduction for the number of months that the property is in service during that tax year. 1040nr tax calculator You compute the number of months using either a full month or mid-month convention. 1040nr tax calculator This is true regardless of the number of months in the tax year and the recovery period and method used. 1040nr tax calculator Dispositions A disposition is the permanent withdrawal of property from use in your trade or business or in the production of income. 1040nr tax calculator You can make a withdrawal by sale, exchange, retirement, abandonment, or destruction. 1040nr tax calculator You generally recognize gain or loss on the disposition of an asset by sale. 1040nr tax calculator However, nonrecognition rules can allow you to postpone some gain. 1040nr tax calculator See Publication 544. 1040nr tax calculator If you physically abandon property, you can deduct as a loss the adjusted basis of the asset at the time of its abandonment. 1040nr tax calculator Your intent must be to discard the asset so that you will not use it again or retrieve it for sale, exchange, or other disposition. 1040nr tax calculator Early dispositions. 1040nr tax calculator   The disposal of an asset before the end of its specified recovery period, is referred to as an early disposition. 1040nr tax calculator When an early disposition occurs, the depreciation deduction in the year of disposition depends on the class of property involved. 1040nr tax calculator Early dispositions of ACRS property other than 15-, 18-, or 19-year real property. 1040nr tax calculator   Generally, you get no ACRS deduction for the tax year in which you dispose of or retire recovery property, except for 15-, 18-, and 19-year real property. 1040nr tax calculator This means there is no depreciation deduction under ACRS in the year you dispose of or retire any of your 3-, 5-, or 10-year recovery property. 1040nr tax calculator Dispositions — mass asset accounts. 1040nr tax calculator   The law provides a special rule to avoid the calculation of gain on the disposition of assets from mass asset accounts. 1040nr tax calculator A mass asset account includes items usually minor in value in relation to the group, numerous in quantity, impractical to separately identify, and not usually accounted for on a separate basis, but on a total dollar value. 1040nr tax calculator Examples of mass assets include minor items of office, plant, and store furniture and fixtures. 1040nr tax calculator   Under the special rule, if you elected to use a mass asset account, you recognize gain to the extent of the proceeds from the disposition of the asset. 1040nr tax calculator You leave the unadjusted basis of the property in the account until recovered in future years. 1040nr tax calculator If you did this, include the total proceeds realized from the disposition in income on the tax return for the year of disposition. 1040nr tax calculator Early dispositions — 15-year real property. 1040nr tax calculator   If you dispose of 15-year real property, you base your ACRS deduction for the year of disposition on the number of months in use. 1040nr tax calculator You use a full-month convention. 1040nr tax calculator For a disposition at any time during a particular month before the end of the recovery period, no deduction is allowed for the month of disposition. 1040nr tax calculator This applies whether you use the regular ACRS method or elected the alternate ACRS method. 1040nr tax calculator Example. 1040nr tax calculator You purchased and placed in service a rental house on March 2, 1984, for $98,000 (not including the cost of land). 1040nr tax calculator You file your return based on a calendar year. 1040nr tax calculator Your rate from Table 1 for the third month is 10%. 1040nr tax calculator Your ACRS deduction for 1984 was $9,800 ($98. 1040nr tax calculator 000 ÷ 10%). 1040nr tax calculator For 1985 through 1988, you figured your ACRS deductions using 11%, 9%, 8%, and 7% ÷ $98,000. 1040nr tax calculator For 1989 through 1992, you figured your ACRS deductions using 6% for each year. 1040nr tax calculator The deduction each year was $98,000 ÷ 6%. 1040nr tax calculator For 1993 and 1994, the ACRS deduction is ($98,000 ÷ 5%) $4,900 for each year. 1040nr tax calculator You sell the house on June 1, 1995. 1040nr tax calculator You figure your ACRS deduction for 1995 for the full year and then prorate that amount for the months of use. 1040nr tax calculator The full ACRS deduction for 1995 is $4,900 ($98,000 ÷ 5%). 1040nr tax calculator You then prorate this amount to the 5 months in 1995 during which it was rented. 1040nr tax calculator Your ACRS deduction for 1995 is $2,042 ($4,900 ÷ 5/12). 1040nr tax calculator Early dispositions — 18- and 19-year real property. 1040nr tax calculator   If you dispose of 18- or 19-year real property, you base your ACRS deduction for the year of disposition on the number of months in use. 1040nr tax calculator For 18-year property placed in service before June 23, 1984, use a full-month convention on a disposition. 1040nr tax calculator For 18-year property placed in service after June 22, 1984, and for 19-year property, determine the number of months in use by using the mid-month convention. 1040nr tax calculator Under the mid-month convention,treat real property disposed of any time during a month as disposed of in the middle of that month. 1040nr tax calculator Count the month of disposition as half a month of use. 1040nr tax calculator Example. 1040nr tax calculator You purchased and placed in service a rental house on July 2, 1984, for $100,000 (not including the cost of land). 1040nr tax calculator You file your return based on a calendar year. 1040nr tax calculator Your rate from Table 4 for the seventh month is 4%. 1040nr tax calculator You figured your ACRS deduction for 1984 was $4,000 ($100,000 ÷ 4%). 1040nr tax calculator In 1985 through 1994, your ACRS deductions were 9%, 8%, 8%, 7%, 6%, 6%, 5%, 5%, and 5% ÷ $100,000. 1040nr tax calculator You sell the house on September 24, 1995. 1040nr tax calculator Figure your ACRS deduction for 1995 for the months of use. 1040nr tax calculator The full ACRS deduction for 1995 is $5,000 ($100,000 ÷ 5%). 1040nr tax calculator Prorate this amount for the 8. 1040nr tax calculator 5 months in 1995 that you held the property. 1040nr tax calculator Under the mid-month convention, you count September as half a month. 1040nr tax calculator Your ACRS deduction for 1995 is $3,542 ($5,000 ÷ 8. 1040nr tax calculator 5/12). 1040nr tax calculator Depreciation Recapture If you dispose of property depreciated under ACRS that is section 1245 recovery property, you will generally recognize gain or loss. 1040nr tax calculator Gain recognized on a disposition is ordinary income to the extent of prior depreciation deductions taken. 1040nr tax calculator This recapture rule applies to all personal property in the 3-year, 5-year, and 10-year classes. 1040nr tax calculator You recapture gain on manufactured homes and theme park structures in the 10-year class as section 1245 property. 1040nr tax calculator Section 1245 property generally includes all personal property. 1040nr tax calculator See Section 1245 property in chapter 4 of Publication 544 for more information. 1040nr tax calculator You treat dispositions of section 1250 real property on which you have a gain as section 1245 recovery property. 1040nr tax calculator You recognize gain on this property as ordinary income to the extent of prior depreciation deductions taken. 1040nr tax calculator Section 1250 property includes most real property. 1040nr tax calculator See Section 1250 property in chapter 4 of Publication 544 for more information. 1040nr tax calculator This rule applies to all section 1250 real property except the following property: Any 15-, 18-, or 19-year real property that is residential rental property. 1040nr tax calculator Any 15-, 18-, or 19-year real property that you elected to depreciate using the alternate ACRS method. 1040nr tax calculator Any 15-, 18-, or 19-year real property that is subsidized low-income housing. 1040nr tax calculator For these recapture rules, you treat the section 179 deduction and 50% of the investment credit that reduced your basis as depreciation. 1040nr tax calculator See Publication 544 for further discussion of dispositions of section 1245 and 1250 property. 1040nr tax calculator Prev  Up  Next   Home   More Online Publications
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1040nr tax calculator 5. 1040nr tax calculator   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040nr tax calculator Free help with your tax return. 1040nr tax calculator   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040nr tax calculator The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040nr tax calculator The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040nr tax calculator Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040nr tax calculator In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040nr tax calculator To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040nr tax calculator gov, download the IRS2Go app, or call 1-800-906-9887. 1040nr tax calculator   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040nr tax calculator To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040nr tax calculator aarp. 1040nr tax calculator org/money/taxaide or call 1-888-227-7669. 1040nr tax calculator For more information on these programs, go to IRS. 1040nr tax calculator gov and enter “VITA” in the search box. 1040nr tax calculator Internet. 1040nr tax calculator    IRS. 1040nr tax calculator gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040nr tax calculator Download the free IRS2Go app from the iTunes app store or from Google Play. 1040nr tax calculator Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040nr tax calculator Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040nr tax calculator gov or download the IRS2Go app and select the Refund Status option. 1040nr tax calculator The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040nr tax calculator Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040nr tax calculator You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040nr tax calculator The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040nr tax calculator Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040nr tax calculator No need to wait on the phone or stand in line. 1040nr tax calculator The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040nr tax calculator When you reach the response screen, you can print the entire interview and the final response for your records. 1040nr tax calculator New subject areas are added on a regular basis. 1040nr tax calculator  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040nr tax calculator gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040nr tax calculator You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040nr tax calculator The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040nr tax calculator When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040nr tax calculator Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040nr tax calculator You can also ask the IRS to mail a return or an account transcript to you. 1040nr tax calculator Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040nr tax calculator gov or by calling 1-800-908-9946. 1040nr tax calculator Tax return and tax account transcripts are generally available for the current year and the past three years. 1040nr tax calculator Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040nr tax calculator Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040nr tax calculator If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040nr tax calculator Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040nr tax calculator gov and enter Where's My Amended Return? in the search box. 1040nr tax calculator You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040nr tax calculator It can take up to 3 weeks from the date you mailed it to show up in our system. 1040nr tax calculator Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040nr tax calculator gov. 1040nr tax calculator Select the Payment tab on the front page of IRS. 1040nr tax calculator gov for more information. 1040nr tax calculator Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040nr tax calculator Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040nr tax calculator gov. 1040nr tax calculator Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040nr tax calculator Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040nr tax calculator gov. 1040nr tax calculator Request an Electronic Filing PIN by going to IRS. 1040nr tax calculator gov and entering Electronic Filing PIN in the search box. 1040nr tax calculator Download forms, instructions and publications, including accessible versions for people with disabilities. 1040nr tax calculator Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040nr tax calculator gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040nr tax calculator An employee can answer questions about your tax account or help you set up a payment plan. 1040nr tax calculator Before you visit, check the Office Locator on IRS. 1040nr tax calculator gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040nr tax calculator If you have a special need, such as a disability, you can request an appointment. 1040nr tax calculator Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040nr tax calculator Apply for an Employer Identification Number (EIN). 1040nr tax calculator Go to IRS. 1040nr tax calculator gov and enter Apply for an EIN in the search box. 1040nr tax calculator Read the Internal Revenue Code, regulations, or other official guidance. 1040nr tax calculator Read Internal Revenue Bulletins. 1040nr tax calculator Sign up to receive local and national tax news and more by email. 1040nr tax calculator Just click on “subscriptions” above the search box on IRS. 1040nr tax calculator gov and choose from a variety of options. 1040nr tax calculator Phone. 1040nr tax calculator    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040nr tax calculator Download the free IRS2Go app from the iTunes app store or from Google Play. 1040nr tax calculator Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040nr tax calculator gov, or download the IRS2Go app. 1040nr tax calculator Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040nr tax calculator The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040nr tax calculator Most VITA and TCE sites offer free electronic filing. 1040nr tax calculator Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040nr tax calculator Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040nr tax calculator Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040nr tax calculator If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040nr tax calculator The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040nr tax calculator Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040nr tax calculator Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040nr tax calculator The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040nr tax calculator Note, the above information is for our automated hotline. 1040nr tax calculator Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040nr tax calculator Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040nr tax calculator You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040nr tax calculator It can take up to 3 weeks from the date you mailed it to show up in our system. 1040nr tax calculator Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040nr tax calculator You should receive your order within 10 business days. 1040nr tax calculator Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040nr tax calculator If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040nr tax calculator Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040nr tax calculator The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040nr tax calculator These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040nr tax calculator Walk-in. 1040nr tax calculator   You can find a selection of forms, publications and services — in-person. 1040nr tax calculator Products. 1040nr tax calculator You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040nr tax calculator Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040nr tax calculator Services. 1040nr tax calculator You can walk in to your local TAC for face-to-face tax help. 1040nr tax calculator An employee can answer questions about your tax account or help you set up a payment plan. 1040nr tax calculator Before visiting, use the Office Locator tool on IRS. 1040nr tax calculator gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040nr tax calculator Mail. 1040nr tax calculator   You can send your order for forms, instructions, and publications to the address below. 1040nr tax calculator You should receive a response within 10 business days after your request is received. 1040nr tax calculator Internal Revenue Service 1201 N. 1040nr tax calculator Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040nr tax calculator The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040nr tax calculator Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040nr tax calculator   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040nr tax calculator We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040nr tax calculator You face (or your business is facing) an immediate threat of adverse action. 1040nr tax calculator You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040nr tax calculator   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040nr tax calculator Here's why we can help: TAS is an independent organization within the IRS. 1040nr tax calculator Our advocates know how to work with the IRS. 1040nr tax calculator Our services are free and tailored to meet your needs. 1040nr tax calculator We have offices in every state, the District of Columbia, and Puerto Rico. 1040nr tax calculator   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040nr tax calculator   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040nr tax calculator If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040nr tax calculator Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 1040nr tax calculator Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040nr tax calculator Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040nr tax calculator Prev  Up  Next   Home   More Online Publications