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Amend A 2013 Tax Return

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Amend A 2013 Tax Return

Amend a 2013 tax return 4. Amend a 2013 tax return   Special Situations Table of Contents Condominiums CooperativesDepreciation Property Changed to Rental UseBasis of Property Changed to Rental Use Figuring the Depreciation Deduction Renting Part of Property Not Rented for ProfitPostponing decision. Amend a 2013 tax return Example—Property Changed to Rental Use This chapter discusses some rental real estate activities that are subject to additional rules. Amend a 2013 tax return Condominiums A condominium is most often a dwelling unit in a multi-unit building, but can also take other forms, such as a townhouse or garden apartment. Amend a 2013 tax return If you own a condominium, you also own a share of the common elements, such as land, lobbies, elevators, and service areas. Amend a 2013 tax return You and the other condominium owners may pay dues or assessments to a special corporation that is organized to take care of the common elements. Amend a 2013 tax return Special rules apply if you rent your condominium to others. Amend a 2013 tax return You can deduct as rental expenses all the expenses discussed in chapters 1 and 2. Amend a 2013 tax return In addition, you can deduct any dues or assessments paid for maintenance of the common elements. Amend a 2013 tax return You cannot deduct special assessments you pay to a condominium management corporation for improvements. Amend a 2013 tax return However, you may be able to recover your share of the cost of any improvement by taking depreciation. Amend a 2013 tax return Cooperatives If you live in a cooperative, you do not own your apartment. Amend a 2013 tax return Instead, a corporation owns the apartments and you are a tenant-stockholder in the cooperative housing corporation. Amend a 2013 tax return If you rent your apartment to others, you usually can deduct, as a rental expense, all the maintenance fees you pay to the cooperative housing corporation. Amend a 2013 tax return In addition to the maintenance fees paid to the cooperative housing corporation, you can deduct your direct payments for repairs, upkeep, and other rental expenses, including interest paid on a loan used to buy your stock in the corporation. Amend a 2013 tax return Depreciation You will be depreciating your stock in the corporation rather than the apartment itself. Amend a 2013 tax return Figure your depreciation deduction as follows. Amend a 2013 tax return Figure the depreciation for all the depreciable real property owned by the corporation. Amend a 2013 tax return (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. Amend a 2013 tax return ) If you bought your cooperative stock after its first offering, figure the depreciable basis of this property as follows. Amend a 2013 tax return Multiply your cost per share by the total number of outstanding shares. Amend a 2013 tax return Add to the amount figured in (a) any mortgage debt on the property on the date you bought the stock. Amend a 2013 tax return Subtract from the amount figured in (b) any mortgage debt that is not for the depreciable real property, such as the part for the land. Amend a 2013 tax return Subtract from the amount figured in (1) any depreciation for space owned by the corporation that can be rented but cannot be lived in by tenant-stockholders. Amend a 2013 tax return Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. Amend a 2013 tax return Multiply the result of (2) by the percentage you figured in (3). Amend a 2013 tax return This is your depreciation on the stock. Amend a 2013 tax return Your depreciation deduction for the year cannot be more than the part of your adjusted basis (defined in chapter 2) in the stock of the corporation that is allocable to your rental property. Amend a 2013 tax return Payments added to capital account. Amend a 2013 tax return   Payments earmarked for a capital asset or improvement, or otherwise charged to the corporation's capital account are added to the basis of your stock in the corporation. Amend a 2013 tax return For example, you cannot deduct a payment used to pave a community parking lot, install a new roof, or pay the principal of the corporation's mortgage. Amend a 2013 tax return   Treat as a capital cost the amount you were assessed for capital items. Amend a 2013 tax return This cannot be more than the amount by which your payments to the corporation exceeded your share of the corporation's mortgage interest and real estate taxes. Amend a 2013 tax return   Your share of interest and taxes is the amount the corporation elected to allocate to you, if it reasonably reflects those expenses for your apartment. Amend a 2013 tax return Otherwise, figure your share in the following manner. Amend a 2013 tax return Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. Amend a 2013 tax return Multiply the corporation's deductible interest by the number you figured in (1). Amend a 2013 tax return This is your share of the interest. Amend a 2013 tax return Multiply the corporation's deductible taxes by the number you figured in (1). Amend a 2013 tax return This is your share of the taxes. Amend a 2013 tax return Property Changed to Rental Use If you change your home or other property (or a part of it) to rental use at any time other than the beginning of your tax year, you must divide yearly expenses, such as taxes and insurance, between rental use and personal use. Amend a 2013 tax return You can deduct as rental expenses only the part of the expense that is for the part of the year the property was used or held for rental purposes. Amend a 2013 tax return You cannot deduct depreciation or insurance for the part of the year the property was held for personal use. Amend a 2013 tax return However, you can include the home mortgage interest, qualified mortgage insurance premiums, and real estate tax expenses for the part of the year the property was held for personal use as an itemized deduction on Schedule A (Form 1040). Amend a 2013 tax return Example. Amend a 2013 tax return Your tax year is the calendar year. Amend a 2013 tax return You moved from your home in May and started renting it out on June 1. Amend a 2013 tax return You can deduct as rental expenses seven-twelfths of your yearly expenses, such as taxes and insurance. Amend a 2013 tax return Starting with June, you can deduct as rental expenses the amounts you pay for items generally billed monthly, such as utilities. Amend a 2013 tax return When figuring depreciation, treat the property as placed in service on June 1. Amend a 2013 tax return Basis of Property Changed to Rental Use When you change property you held for personal use to rental use (for example, you rent your former home), the basis for depreciation will be the lesser of fair market value or adjusted basis on the date of conversion. Amend a 2013 tax return Fair market value. Amend a 2013 tax return   This 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 relevant facts. Amend a 2013 tax return Sales of similar property, on or about the same date, may be helpful in figuring the fair market value of the property. Amend a 2013 tax return Figuring the basis. Amend a 2013 tax return   The basis for depreciation is the lesser of: The fair market value of the property on the date you changed it to rental use, or Your adjusted basis on the date of the change—that is, your original cost or other basis of the property, plus the cost of permanent additions or improvements since you acquired it, minus deductions for any casualty or theft losses claimed on earlier years' income tax returns and other decreases to basis. Amend a 2013 tax return For other increases and decreases to basis, see Adjusted Basis in chapter 2. Amend a 2013 tax return Example. Amend a 2013 tax return Several years ago you built your home for $140,000 on a lot that cost you $14,000. Amend a 2013 tax return Before changing the property to rental use this year, you added $28,000 of permanent improvements to the house and claimed a $3,500 casualty loss deduction for damage to the house. Amend a 2013 tax return Part of the improvements qualified for a $500 residential energy credit, which you claimed on your 2010 tax return. Amend a 2013 tax return Because land is not depreciable, you can only include the cost of the house when figuring the basis for depreciation. Amend a 2013 tax return The adjusted basis of the house at the time of the change in its use was $164,000 ($140,000 + $28,000 − $3,500 − $500). Amend a 2013 tax return On the date of the change in use, your property had a fair market value of $168,000, of which $21,000 was for the land and $147,000 was for the house. Amend a 2013 tax return The basis for depreciation on the house is the fair market value on the date of the change ($147,000), because it is less than your adjusted basis ($164,000). Amend a 2013 tax return Cooperatives If you change your cooperative apartment to rental use, figure your allowable depreciation as explained earlier. Amend a 2013 tax return (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. Amend a 2013 tax return ) The basis of all the depreciable real property owned by the cooperative housing corporation is the smaller of the following amounts. Amend a 2013 tax return The fair market value of the property on the date you change your apartment to rental use. Amend a 2013 tax return This is considered to be the same as the corporation's adjusted basis minus straight line depreciation, unless this value is unrealistic. Amend a 2013 tax return The corporation's adjusted basis in the property on that date. Amend a 2013 tax return Do not subtract depreciation when figuring the corporation's adjusted basis. Amend a 2013 tax return If you bought the stock after its first offering, the corporation's adjusted basis in the property is the amount figured in (1) under Depreciation (under Cooperatives, near the beginning of this chapter). Amend a 2013 tax return The fair market value of the property is considered to be the same as the corporation's adjusted basis figured in this way minus straight line depreciation, unless the value is unrealistic. Amend a 2013 tax return Figuring the Depreciation Deduction To figure the deduction, use the depreciation system in effect when you convert your residence to rental use. Amend a 2013 tax return Generally, that will be MACRS for any conversion after 1986. Amend a 2013 tax return Treat the property as placed in service on the conversion date. Amend a 2013 tax return Example. Amend a 2013 tax return Your converted residence (see previous example under Figuring the basis) was available for rent on August 1. Amend a 2013 tax return Using Table 2-2d (see chapter 2), the percentage for Year 1 beginning in August is 1. Amend a 2013 tax return 364% and the depreciation deduction for Year 1 is $2,005 ($147,000 × . Amend a 2013 tax return 01364). Amend a 2013 tax return Renting Part of Property If you rent part of your property, you must divide certain expenses between the part of the property used for rental purposes and the part of the property used for personal purposes, as though you actually had two separate pieces of property. Amend a 2013 tax return You can deduct the expenses related to the part of the property used for rental purposes, such as home mortgage interest, qualified mortgage insurance premiums, and real estate taxes, as rental expenses on Schedule E (Form 1040). Amend a 2013 tax return You can also deduct as rental expenses a portion of other expenses that normally are nondeductible personal expenses, such as expenses for electricity, or painting the outside of the house. Amend a 2013 tax return There is no change in the types of expenses deductible for the personal-use part of your property. Amend a 2013 tax return Generally, these expenses may be deducted only if you itemize your deductions on Schedule A (Form 1040). Amend a 2013 tax return You cannot deduct any part of the cost of the first phone line even if your tenants have unlimited use of it. Amend a 2013 tax return You do not have to divide the expenses that belong only to the rental part of your property. Amend a 2013 tax return For example, if you paint a room that you rent, or if you pay premiums for liability insurance in connection with renting a room in your home, your entire cost is a rental expense. Amend a 2013 tax return If you install a second phone line strictly for your tenant's use, all of the cost of the second line is deductible as a rental expense. Amend a 2013 tax return You can deduct depreciation on the part of the house used for rental purposes as well as on the furniture and equipment you use for rental purposes. Amend a 2013 tax return How to divide expenses. Amend a 2013 tax return   If an expense is for both rental use and personal use, such as mortgage interest or heat for the entire house, you must divide the expense between rental use and personal use. Amend a 2013 tax return You can use any reasonable method for dividing the expense. Amend a 2013 tax return It may be reasonable to divide the cost of some items (for example, water) based on the number of people using them. Amend a 2013 tax return The two most common methods for dividing an expense are (1) the number of rooms in your home, and (2) the square footage of your home. Amend a 2013 tax return Example. Amend a 2013 tax return You rent a room in your house. Amend a 2013 tax return The room is 12 × 15 feet, or 180 square feet. Amend a 2013 tax return Your entire house has 1,800 square feet of floor space. Amend a 2013 tax return You can deduct as a rental expense 10% of any expense that must be divided between rental use and personal use. Amend a 2013 tax return If your heating bill for the year for the entire house was $600, $60 ($600 × . Amend a 2013 tax return 10) is a rental expense. Amend a 2013 tax return The balance, $540, is a personal expense that you cannot deduct. Amend a 2013 tax return Duplex. Amend a 2013 tax return   A common situation is the duplex where you live in one unit and rent out the other. Amend a 2013 tax return Certain expenses apply to the entire property, such as mortgage interest and real estate taxes, and must be split to determine rental and personal expenses. Amend a 2013 tax return Example. Amend a 2013 tax return You own a duplex and live in one half, renting the other half. Amend a 2013 tax return Both units are approximately the same size. Amend a 2013 tax return Last year, you paid a total of $10,000 mortgage interest and $2,000 real estate taxes for the entire property. Amend a 2013 tax return You can deduct $5,000 mortgage interest and $1,000 real estate taxes on Schedule E (Form 1040), and if you itemize your deductions, you can deduct the other $5,000 mortgage interest and $1,000 real estate taxes on Schedule A (Form 1040). Amend a 2013 tax return Not Rented for Profit If you do not rent your property to make a profit, you can deduct your rental expenses only up to the amount of your rental income. Amend a 2013 tax return You cannot deduct a loss or carry forward to the next year any rental expenses that are more than your rental income for the year. Amend a 2013 tax return Where to report. Amend a 2013 tax return   Report your not-for-profit rental income on Form 1040 or 1040NR, line 21. Amend a 2013 tax return For example, if you are filing Form 1040, you can include your mortgage interest and any qualified mortgage insurance premiums (if you use the property as your main home or second home), real estate taxes, and casualty losses on the appropriate lines of Schedule A (Form 1040) if you itemize your deductions. Amend a 2013 tax return   If you itemize your deductions, claim your other rental expenses, subject to the rules explained in chapter 1 of Publication 535, as miscellaneous itemized deductions on Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9. Amend a 2013 tax return You can deduct these expenses only if they, together with certain other miscellaneous itemized deductions, total more than 2% of your adjusted gross income. Amend a 2013 tax return Presumption of profit. Amend a 2013 tax return   If your rental income is more than your rental expenses for at least 3 years out of a period of 5 consecutive years, you are presumed to be renting your property to make a profit. Amend a 2013 tax return Postponing decision. Amend a 2013 tax return   If you are starting your rental activity and do not have 3 years showing a profit, you can elect to have the presumption made after you have the 5 years of experience required by the test. Amend a 2013 tax return You may choose to postpone the decision of whether the rental is for profit by filing Form 5213. Amend a 2013 tax return You must file Form 5213 within 3 years after the due date of your return (determined without extensions) for the year in which you first carried on the activity or, if earlier, within 60 days after receiving written notice from the Internal Revenue Service proposing to disallow deductions attributable to the activity. Amend a 2013 tax return More information. Amend a 2013 tax return   For more information about the rules for an activity not engaged in for profit, see Not-for-Profit Activities in chapter 1 of Publication 535. Amend a 2013 tax return Example—Property Changed to Rental Use In January, Eileen Johnson bought a condominium apartment to live in. Amend a 2013 tax return Instead of selling the house she had been living in, she decided to change it to rental property. Amend a 2013 tax return Eileen selected a tenant and started renting the house on February 1. Amend a 2013 tax return Eileen charges $750 a month for rent and collects it herself. Amend a 2013 tax return Eileen also received a $750 security deposit from her tenant. Amend a 2013 tax return Because she plans to return it to her tenant at the end of the lease, she does not include it in her income. Amend a 2013 tax return Her rental expenses for the year are as follows. Amend a 2013 tax return   Mortgage interest $1,800     Fire insurance (1-year policy) 100     Miscellaneous repairs (after renting) 297     Real estate taxes imposed and paid 1,200   Eileen must divide the real estate taxes, mortgage interest, and fire insurance between the personal use of the property and the rental use of the property. Amend a 2013 tax return She can deduct eleven-twelfths of these expenses as rental expenses. Amend a 2013 tax return She can include the balance of the allowable taxes and mortgage interest on Schedule A (Form 1040) if she itemizes. Amend a 2013 tax return She cannot deduct the balance of the fire insurance because it is a personal expense. Amend a 2013 tax return Eileen bought this house in 1984 for $35,000. Amend a 2013 tax return Her property tax was based on assessed values of $10,000 for the land and $25,000 for the house. Amend a 2013 tax return Before changing it to rental property, Eileen added several improvements to the house. Amend a 2013 tax return She figures her adjusted basis as follows:   Improvements Cost     House $25,000     Remodeled kitchen 4,200     Recreation room 5,800     New roof 1,600     Patio and deck 2,400     Adjusted basis $39,000   On February 1, when Eileen changed her house to rental property, the property had a fair market value of $152,000. Amend a 2013 tax return Of this amount, $35,000 was for the land and $117,000 was for the house. Amend a 2013 tax return Because Eileen's adjusted basis is less than the fair market value on the date of the change, Eileen uses $39,000 as her basis for depreciation. Amend a 2013 tax return As specified for residential rental property, Eileen must use the straight line method of depreciation over the GDS or ADS recovery period. Amend a 2013 tax return She chooses the GDS recovery period of 27. Amend a 2013 tax return 5 years. Amend a 2013 tax return She uses Table 2-2d to find her depreciation percentage. Amend a 2013 tax return Since she placed the property in service in February, the percentage is 3. Amend a 2013 tax return 182%. Amend a 2013 tax return On April 1, Eileen bought a new dishwasher for the rental property at a cost of $425. Amend a 2013 tax return The dishwasher is personal property used in a rental real estate activity, which has a 5-year recovery period. Amend a 2013 tax return She uses Table 2-2a to find the percentage for Year 1 under “Half-year convention” (20%) to figure her depreciation deduction. Amend a 2013 tax return On May 1, Eileen paid $4,000 to have a furnace installed in the house. Amend a 2013 tax return The furnace is residential rental property. Amend a 2013 tax return Because she placed the property in service in May, the percentage from Table 2-2d is 2. Amend a 2013 tax return 273%. Amend a 2013 tax return Eileen figures her net rental income or loss for the house as follows: Total rental income received  ($750 × 11) $8,250 Minus: Expenses     Mortgage interest ($1,800 × 11/12) $1,650   Fire insurance ($100 × 11/12) 92   Miscellaneous repairs 297   Real estate taxes ($1,200 × 11/12) 1,100   Total expenses 3,139 Balance $5,111 Minus: Depreciation     House ($39,000 × . Amend a 2013 tax return 03182) $1,241   Dishwasher ($425 × . Amend a 2013 tax return 20) 85   Furnace ($4,000 × . Amend a 2013 tax return 02273) 91   Total depreciation 1,417 Net rental income for house   $3,694       Eileen uses Schedule E, Part I, to report her rental income and expenses. Amend a 2013 tax return She enters her income, expenses, and depreciation for the house in the column for Property A. Amend a 2013 tax return Since all property was placed in service this year, Eileen must use Form 4562 to figure the depreciation. Amend a 2013 tax return See the Instructions for Form 4562 for more information on preparing the form. Amend a 2013 tax return Prev  Up  Next   Home   More Online Publications
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Disaster Assistance and Emergency Relief for Individuals and Businesses

Overview

Special tax law provisions may help taxpayers and businesses recover financially from the impact of a disaster, especially when the federal government declares their location to be a major disaster area. Depending on the circumstances, the IRS may grant additional time to file returns and pay taxes. Both individuals and businesses in a federally declared disaster area can get a faster refund by claiming losses related to the disaster on the tax return for the previous year, usually by filing an amended return.

The IRS also offers audio presentations on Planning for Disaster. These presentations discuss business continuity planning, insurance coverage, recording keeping and other tips to stay in business after a major disaster.

Get the Latest Tax Relief Guidance in Disaster Situations
Recent special tax law provisions may help taxpayers recover financially from the impact of a major disaster in their location.

Preparing for Disasters
Are your home and/or business ready if a disaster strikes? Get information and suggestions on paperless recordkeeping, documenting assets and valuables, and emergency planning.

Help for Disaster Victims
This podcast provides information on what to do and who to contact if you have been affected by a disaster this year.

Help During Disasters
We know that major disasters and emergencies in your area will affect many families and businesses. While we hope you are spared any loss, we realize this may not be true for everyone, and we want to let you know how the IRS can help.

Around the Nation
This section of our Web site provides IRS news specific to local areas, primarily disaster relief or tax provisions that affect certain states.

Tax Topic 515 - Casualty, Disaster, and Theft Losses
Casualty losses can result from the destruction of or damage to your property from any sudden, unexpected, and unusual event such as a flood, hurricane, tornado, fire, earthquake or even volcanic eruption.

Disaster Assistance Self-Study
The Disaster Assistance Self-Study provides the basic information needed to assist taxpayers in a disaster. It provides the volunteer practitioner disaster representative member with information on distributing Disaster Kits, computing gains/losses as the result of a disaster, information about administrative tax relief and information about the psychological effects of a disaster on its victims.

For Individuals

FAQs for Disaster Victims
This section provides current information on disaster relief and frequently asked questions. The Hurricane Katrina FAQs are now listed separately from the general FAQs, which are applicable to any disaster.

Gulf Oil Spill: Questions and Answers
The existing law dictates whether payments received from BP for losses, damage and injuries are taxable. Refer to the Gulf Oil Spill technical questions and answers for more information.

Reconstructing Your Records
Reconstructing records after a disaster may be essential for tax purposes, getting federal assistance or insurance reimbursement. Records that you need to prove your loss may have been damaged or destroyed in a casualty. While it may not be easy, reconstructing your records may be essential.

Publication 2194, Disaster Resource Guide for Individuals and Businesses (PDF)
Publication 2194 is a Disaster Losses Kit to help individuals claim casualty losses on property that was destroyed by a natural disaster. The kit contains tax forms needed to claim a casualty loss. It also answers common questions like how to extend the time you need to file, how you can receive free tax services and how to identify which disaster losses to claim.

Help for Hurricane Victims: Information on Tax Relief, Charitable Issues
The Internal Revenue Service is working to provide appropriate relief and assistance to victims of Hurricanes Katrina, Rita and Wilma.

For Businesses

Publication 2194, Disaster Resource Guide for Individuals and Businesses (PDF)
Publication 2194 is a Disaster Losses Kit to help businesses claim casualty losses on property that has been destroyed by a natural disaster. The kit contains tax forms needed to claim a casualty loss.

Crop Insurance and Crop Disaster Payments - Agriculture Tax Tips
This section offers helpful tax tips including whether crop insurance and crop disaster payments are taxable.

Disaster Planning Video Presentations:

For Tax Professionals

Disaster Relief Resource Center for Tax Professionals
Through this resource center we address many of the questions received from tax professionals. We've included information published by the IRS, along with links to IRS partners who may offer additional assistance. Many of our partners have developed Web pages that highlight the efforts they've made to help their fellow practitioners to recover and get re-established.

For Charitable Organizations

Disaster Relief - Resources for Charities and Contributors
After a disaster or in another emergency hardship situation, people may be interested in using a charitable organization to help victims. The IRS provides a number of resources to help them accomplish this goal.

Publication 3833, Disaster Relief, Providing Assistance Through Charitable Organizations (PDF)
This publication describes how members of the public can use charitable organizations to provide assistance to victims of disasters or other emergency hardship situations.

Talk With the IRS

Contact My Local Office
IRS Taxpayer Assistance Centers are your one-stop resource for face-to-face tax help and solutions to tax problems, every business day.

Taxpayer Advocate Service
The Taxpayer Advocate is an independent organization within the IRS. They help taxpayers resolve problems with the IRS and recommend changes that will prevent the problems.

Other Government Agency Disaster Information

DisasterAssistance.gov
This is a one stop web portal that consolidates information from 17 US Government Agencies where taxpayers can apply for Small Business Administration loans through online applications, receive referral information on forms of assistance that do not have online applications, or check the progress and status of their applications online.

Federal Emergency Management Agency (FEMA)
Federal disaster aid programs provided by the Federal Emergency Management Agency (FEMA) are available to citizens affected by major disasters.

Small Business Administration (SBA)
The U. S. Small Business Administration (SBA) is responsible for providing affordable, timely and accessible financial assistance to homeowners, renters and businesses of all sizes located in a declared disaster area. Financial assistance is available in the form of low-interest, long-term loans for losses that are not fully covered by insurance or other recoveries.

READY.gov
Learn how individuals and business can prepare for and respond to all kinds of disasters and emergencies.

GovBenefits.gov
GovBenefits.gov wants to let survivors and disaster relief workers know about the many disaster relief programs available. Perhaps you have suffered damage to a home or business, lost your job, or experienced crop damage due to a natural disaster. GovBenefits.gov has a variety of national benefit and assistance programs geared toward disaster recovery

IRS Forms and Publications

Publication 547 – Casualties, Disasters and Thefts
Publication 547 explains how to treat casualties, thefts, and losses on deposits. It discusses definitions, how to figure gain or loss, how to treat reimbursements, and how to report them.

Form 1040X (PDF).

Publication 584 (PDF). Also available in HTML.

Publication 584B (PDF). Also available in HTML.

Publication 2194 (PDF).

Publication 3067 (EN/SP) (PDF).

Publication 3067 (EN/CN) (PDF)

Publication 3067 (EN/DE) (PDF)

Publication 3067 (EN/KR) (PDF)

Publication 3067 (EN/RU) (PDF)

Publication 3067 (EN/VN) (PDF)

Publication 3833 (PDF).

Page Last Reviewed or Updated: 21-Jan-2014

The Amend A 2013 Tax Return

Amend a 2013 tax return Index A Administrative adjustment requests, Amended Returns and Administrative Adjustment Requests (AARs) Allocations Built-in gain or loss, Allocations to account for built-in gain or loss. Amend a 2013 tax return Installment sale, Installment reporting for sale of partnership interest. Amend a 2013 tax return Amended returns, Amended Returns and Administrative Adjustment Requests (AARs) Assistance (see Tax help) B Built-in gain or loss, Allocations to account for built-in gain or loss. Amend a 2013 tax return C C corporation, TEFRA, Small Partnerships and the Small Partnership Exception Capital interest, Capital interest. Amend a 2013 tax return , Capital interest. Amend a 2013 tax return Comments on publication, Comments and suggestions. Amend a 2013 tax return Contribution Basis of property, Basis of contributed property. Amend a 2013 tax return Built-in gain or loss, Allocations to account for built-in gain or loss. Amend a 2013 tax return Distribution of property, Distribution of contributed property to another partner. Amend a 2013 tax return Net precontribution gain, Net precontribution gain. Amend a 2013 tax return Property, Contribution of Property Services, Contribution of Services D Definition, partnership, Forming a Partnership Determining ownership, More than 50% ownership. Amend a 2013 tax return Distributions Gain or loss, Partner's Gain or Loss Partner's debt, Distribution of partner's debt. Amend a 2013 tax return Partnership, Partnership Distributions Distributive share Adjusted basis, Adjusted Basis Guaranteed payments, Guaranteed Payments E e-file, IRS e-file (Electronic Filing) Electronic filing, IRS e-file (Electronic Filing) F Family partnership, Family Partnership Form 8275, Form 8275 required. Amend a 2013 tax return 8308, Information return required of partnership. Amend a 2013 tax return 8832, Organizations formed after 1996. Amend a 2013 tax return 8865, Contribution to foreign partnership. Amend a 2013 tax return G Guaranteed payments, Guaranteed Payments I Insurance, self-employed health, Self-employed health insurance premiums. Amend a 2013 tax return Inventory items, substantially appreciated, Substantially appreciated inventory items. Amend a 2013 tax return L Liability Assumption of, Assumption of liability. Amend a 2013 tax return Partner's assumed by partnership, Partner's liabilities assumed by partnership. Amend a 2013 tax return Partnership's, Effect of Partnership Liabilities Limited liability company, Limited liability company. Amend a 2013 tax return Liquidation Constructive, Constructive liquidation. Amend a 2013 tax return Partner's interest, Complete liquidation of partner's interest. Amend a 2013 tax return Partner's retirement or death, Liquidation at Partner's Retirement or Death Losses Sales or exchanges, Losses. Amend a 2013 tax return M Marketable securities, Marketable securities treated as money. Amend a 2013 tax return N Notice group, TEFRA, Notice group. Amend a 2013 tax return Notice partner, TEFRA, Notice partner. Amend a 2013 tax return P Partner's Basis Distributed property, Partner's Basis for Distributed Property Partnership interest, Basis of Partner's Interest Interest Acquired by gift, Interest acquired by gift, etc. Amend a 2013 tax return Alternative rule, adjusted basis, Alternative rule for figuring adjusted basis. Amend a 2013 tax return Basis, Basis of Partner's Interest Basis adjustments, Adjusted Basis Book value, Book value of partner's interest. Amend a 2013 tax return Liquidation of, Complete liquidation of partner's interest. Amend a 2013 tax return , Liquidation at Partner's Retirement or Death Mandatory basis adjustment, Mandatory adjustment. Amend a 2013 tax return Sale, exchange, transfer, Sale, Exchange, or Other Transfer Special basis adjustment, Special adjustment to basis. Amend a 2013 tax return Transactions with partnership, Transactions Between Partnership and Partners Partnership Abandoned or worthless interest, Abandoned or worthless partnership interest. Amend a 2013 tax return Agreement, Partnership Agreement Basis, contributed property, Basis of contributed property. Amend a 2013 tax return Capital interest, Capital interest. Amend a 2013 tax return Defined, Forming a Partnership Exclusion from rules, Exclusion From Partnership Rules Family, Family Partnership Forming, Forming a Partnership Liabilities, Effect of Partnership Liabilities Terminating, Terminating a Partnership Transactions with partner, Transactions Between Partnership and Partners Partnership item, TEFRA, Partnership Item. Amend a 2013 tax return Precontribution gain, Net precontribution gain. Amend a 2013 tax return Profits interest, Profits interest. Amend a 2013 tax return Publications (see Tax help) R Related person, Related person. Amend a 2013 tax return S Self-employed health insurance, Self-employed health insurance premiums. Amend a 2013 tax return Short period return, Short period return. Amend a 2013 tax return Small partnership exception to TEFRA, Small Partnerships and the Small Partnership Exception, Small Partnership TEFRA Election Statute of Limitations and TEFRA, Statute of Limitations and TEFRA Substantially appreciated inventory items, Substantially appreciated inventory items. Amend a 2013 tax return Suggestions for publication, Comments and suggestions. Amend a 2013 tax return T Tax help, How To Get Tax Help Tax matters partner, Role of Tax Matters Partner (TMP) in TEFRA Proceedings Tax withholding, foreign person or firm, Withholding on foreign partner or firm. Amend a 2013 tax return TEFRA, Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) Terminating a partnership, Terminating a Partnership TTY/TDD information, How To Get Tax Help U Uniform Limited Partnership ACT (ULPA), Role of Tax Matters Partner (TMP) in TEFRA Proceedings Unrealized receivables, Unrealized receivables. Amend a 2013 tax return Prev  Up     Home   More Online Publications