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2012 Irs Tax Return Forms

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2012 Irs Tax Return Forms

2012 irs tax return forms 2. 2012 irs tax return forms   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. 2012 irs tax return forms 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. 2012 irs tax return forms S. 2012 irs tax return forms citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. 2012 irs tax return forms Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. 2012 irs tax return forms Income Tax Withholding U. 2012 irs tax return forms S. 2012 irs tax return forms employers generally must withhold U. 2012 irs tax return forms S. 2012 irs tax return forms income tax from the pay of U. 2012 irs tax return forms S. 2012 irs tax return forms citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. 2012 irs tax return forms Foreign earned income exclusion. 2012 irs tax return forms   Your employer does not have to withhold U. 2012 irs tax return forms S. 2012 irs tax return forms income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. 2012 irs tax return forms   Your employer should withhold taxes from any wages you earn for working in the United States. 2012 irs tax return forms Statement. 2012 irs tax return forms   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. 2012 irs tax return forms   Form 673 is an acceptable statement. 2012 irs tax return forms You can use Form 673 only if you are a U. 2012 irs tax return forms S. 2012 irs tax return forms citizen. 2012 irs tax return forms You do not have to use the form. 2012 irs tax return forms You can prepare your own statement. 2012 irs tax return forms See a copy of Form 673, later. 2012 irs tax return forms   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. 2012 irs tax return forms However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. 2012 irs tax return forms   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. 2012 irs tax return forms Foreign tax credit. 2012 irs tax return forms   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. 2012 irs tax return forms You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. 2012 irs tax return forms Withholding from pension payments. 2012 irs tax return forms   U. 2012 irs tax return forms S. 2012 irs tax return forms payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. 2012 irs tax return forms You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. 2012 irs tax return forms S. 2012 irs tax return forms possession, or Certify to the payer that you are not a U. 2012 irs tax return forms S. 2012 irs tax return forms citizen or resident alien or someone who left the United States to avoid tax. 2012 irs tax return forms Check your withholding. 2012 irs tax return forms   Before you report U. 2012 irs tax return forms S. 2012 irs tax return forms income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. 2012 irs tax return forms Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. 2012 irs tax return forms Check your U. 2012 irs tax return forms S. 2012 irs tax return forms income tax withholding even if you pay someone else to prepare your tax return. 2012 irs tax return forms You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. 2012 irs tax return forms This image is too large to be displayed in the current screen. 2012 irs tax return forms Please click the link to view the image. 2012 irs tax return forms Form 673 30% Flat Rate Withholding Generally, U. 2012 irs tax return forms S. 2012 irs tax return forms payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. 2012 irs tax return forms If you are a U. 2012 irs tax return forms S. 2012 irs tax return forms citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. 2012 irs tax return forms Use Form W-9 to notify the payer. 2012 irs tax return forms You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. 2012 irs tax return forms Social security benefits paid to residents. 2012 irs tax return forms   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. 2012 irs tax return forms The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. 2012 irs tax return forms If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. 2012 irs tax return forms The following information must be submitted with your Form 1040 or Form 1040A. 2012 irs tax return forms A copy of Form SSA-1042S, Social Security Benefit Statement. 2012 irs tax return forms A copy of your “green card. 2012 irs tax return forms ” A signed declaration that includes the following statements. 2012 irs tax return forms   “I am a U. 2012 irs tax return forms S. 2012 irs tax return forms lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. 2012 irs tax return forms I am filing a U. 2012 irs tax return forms S. 2012 irs tax return forms income tax return for the taxable year as a resident alien reporting all of my worldwide income. 2012 irs tax return forms I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. 2012 irs tax return forms ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. 2012 irs tax return forms General Information In general, U. 2012 irs tax return forms S. 2012 irs tax return forms social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. 2012 irs tax return forms You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. 2012 irs tax return forms S. 2012 irs tax return forms port while you are employed on it. 2012 irs tax return forms You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). 2012 irs tax return forms You are working for an American employer (defined later). 2012 irs tax return forms You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. 2012 irs tax return forms S. 2012 irs tax return forms Treasury Department. 2012 irs tax return forms American vessel or aircraft. 2012 irs tax return forms   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. 2012 irs tax return forms S. 2012 irs tax return forms citizens, residents, or corporations. 2012 irs tax return forms An American aircraft is an aircraft registered under the laws of the United States. 2012 irs tax return forms American employer. 2012 irs tax return forms   An American employer includes any of the following. 2012 irs tax return forms The U. 2012 irs tax return forms S. 2012 irs tax return forms Government or any of its instrumentalities. 2012 irs tax return forms An individual who is a resident of the United States. 2012 irs tax return forms A partnership of which at least two-thirds of the partners are U. 2012 irs tax return forms S. 2012 irs tax return forms residents. 2012 irs tax return forms A trust of which all the trustees are U. 2012 irs tax return forms S. 2012 irs tax return forms residents. 2012 irs tax return forms A corporation organized under the laws of the United States, any U. 2012 irs tax return forms S. 2012 irs tax return forms state, or the District of Columbia, Puerto Rico, the U. 2012 irs tax return forms S. 2012 irs tax return forms Virgin Islands, Guam, or American Samoa. 2012 irs tax return forms   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. 2012 irs tax return forms S. 2012 irs tax return forms government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. 2012 irs tax return forms Foreign affiliate. 2012 irs tax return forms   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. 2012 irs tax return forms For a corporation, the 10% interest must be in its voting stock. 2012 irs tax return forms For any other entity, the 10% interest must be in its profits. 2012 irs tax return forms   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. 2012 irs tax return forms S. 2012 irs tax return forms citizens and resident aliens working abroad for foreign affiliates of American employers. 2012 irs tax return forms Once you enter into an agreement, coverage cannot be terminated. 2012 irs tax return forms Excludable meals and lodging. 2012 irs tax return forms   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. 2012 irs tax return forms Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. 2012 irs tax return forms These agreements are commonly referred to as totalization agreements and are in effect with the following countries. 2012 irs tax return forms Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. 2012 irs tax return forms The agreements generally make sure that you pay social security taxes to only one country. 2012 irs tax return forms Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. 2012 irs tax return forms However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. 2012 irs tax return forms S. 2012 irs tax return forms social security. 2012 irs tax return forms You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. 2012 irs tax return forms O. 2012 irs tax return forms Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. 2012 irs tax return forms socialsecurity. 2012 irs tax return forms gov/international. 2012 irs tax return forms Covered by U. 2012 irs tax return forms S. 2012 irs tax return forms only. 2012 irs tax return forms   If your pay in a foreign country is subject only to U. 2012 irs tax return forms S. 2012 irs tax return forms social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. 2012 irs tax return forms Covered by foreign country only. 2012 irs tax return forms   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. 2012 irs tax return forms S. 2012 irs tax return forms social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. 2012 irs tax return forms   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. 2012 irs tax return forms S. 2012 irs tax return forms Social Security Administration, Office of International Programs, at the address listed earlier. 2012 irs tax return forms The statement should indicate that your wages are not covered by the U. 2012 irs tax return forms S. 2012 irs tax return forms social security system. 2012 irs tax return forms   This statement should be kept by your employer because it establishes that your pay is exempt from U. 2012 irs tax return forms S. 2012 irs tax return forms social security tax. 2012 irs tax return forms   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. 2012 irs tax return forms S. 2012 irs tax return forms social security tax. 2012 irs tax return forms Prev  Up  Next   Home   More Online Publications
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The 2012 Irs Tax Return Forms

2012 irs tax return forms Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. 2012 irs tax return forms Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. 2012 irs tax return forms Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. 2012 irs tax return forms , Adjustment of partner's basis in partnership. 2012 irs tax return forms , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. 2012 irs tax return forms , Basis adjustment due to casualty loss. 2012 irs tax return forms Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. 2012 irs tax return forms Change in use, Property changed from personal use. 2012 irs tax return forms Cost, Cost as Basis Depreciable basis, Depreciable basis. 2012 irs tax return forms Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. 2012 irs tax return forms Term interest, Basis adjustments. 2012 irs tax return forms Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. 2012 irs tax return forms Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. 2012 irs tax return forms Casualty loss, effect of, Basis adjustment due to casualty loss. 2012 irs tax return forms Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. 2012 irs tax return forms Computer (see Listed property) Computer software, Computer software. 2012 irs tax return forms , Off-the-shelf computer software. 2012 irs tax return forms Containers, Containers. 2012 irs tax return forms Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. 2012 irs tax return forms Copyright, Patents and copyrights. 2012 irs tax return forms (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. 2012 irs tax return forms Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. 2012 irs tax return forms , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. 2012 irs tax return forms Depreciation allowed, Basis adjustment for depreciation allowed or allowable. 2012 irs tax return forms Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. 2012 irs tax return forms , Election of ADS. 2012 irs tax return forms Declining balance (150% DB) method, 150% election. 2012 irs tax return forms Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. 2012 irs tax return forms Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. 2012 irs tax return forms Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. 2012 irs tax return forms Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. 2012 irs tax return forms Free tax services, Free help with your tax return. 2012 irs tax return forms G General asset account Abusive transaction, Abusive transactions. 2012 irs tax return forms Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. 2012 irs tax return forms General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. 2012 irs tax return forms Qualified infrastructure property, Qualified infrastructure property. 2012 irs tax return forms Qualified property, Qualified property. 2012 irs tax return forms Recovery periods for qualified property, Indian Reservation Property Related person, Related person. 2012 irs tax return forms Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. 2012 irs tax return forms Investment use of property, partial, Partial business or investment use. 2012 irs tax return forms Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. 2012 irs tax return forms Leasehold improvement property, defined, Qualified leasehold improvement property. 2012 irs tax return forms , Qualified leasehold improvement property. 2012 irs tax return forms Life tenant, Life tenant. 2012 irs tax return forms (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. 2012 irs tax return forms Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. 2012 irs tax return forms Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. 2012 irs tax return forms Improvements to, Improvements to listed property. 2012 irs tax return forms Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. 2012 irs tax return forms Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. 2012 irs tax return forms M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. 2012 irs tax return forms , Office in the home. 2012 irs tax return forms Ownership, incidents of, Incidents of ownership. 2012 irs tax return forms P Partial business use, Partial business use. 2012 irs tax return forms Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. 2012 irs tax return forms (see also Section 197 intangibles) Personal property, Personal property. 2012 irs tax return forms Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. 2012 irs tax return forms , Leased property. 2012 irs tax return forms Listed, What Is Listed Property? Personal, Personal property. 2012 irs tax return forms Real, Real property. 2012 irs tax return forms Retired from service, Retired From Service Tangible personal, Tangible personal property. 2012 irs tax return forms Term interest, Certain term interests in property. 2012 irs tax return forms Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. 2012 irs tax return forms , Qualified leasehold improvement property. 2012 irs tax return forms Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. 2012 irs tax return forms Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. 2012 irs tax return forms General asset account, abusive transaction, Abusive transactions. 2012 irs tax return forms Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. 2012 irs tax return forms Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. 2012 irs tax return forms , Related persons. 2012 irs tax return forms , Related persons. 2012 irs tax return forms , Related persons. 2012 irs tax return forms , Related person. 2012 irs tax return forms , Related persons. 2012 irs tax return forms Rent-to-own property, defined, Qualified rent-to-own property. 2012 irs tax return forms Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. 2012 irs tax return forms Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. 2012 irs tax return forms Revoking ADS election, Electing ADS. 2012 irs tax return forms General asset account election, Revoking an election. 2012 irs tax return forms Section 179 election, Revoking an election. 2012 irs tax return forms S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. 2012 irs tax return forms Carryover, Carryover of disallowed deduction. 2012 irs tax return forms Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. 2012 irs tax return forms Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. 2012 irs tax return forms Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. 2012 irs tax return forms , Off-the-shelf computer software. 2012 irs tax return forms Sound recording, Films, video tapes, and recordings. 2012 irs tax return forms Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. 2012 irs tax return forms Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. 2012 irs tax return forms T Tangible personal property, Tangible personal property. 2012 irs tax return forms Term interest, Certain term interests in property. 2012 irs tax return forms Trade-in of property, Trade-in of other property. 2012 irs tax return forms Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. 2012 irs tax return forms Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. 2012 irs tax return forms MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications