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Can I Amend My 2013 Tax Return

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Can I Amend My 2013 Tax Return

Can i amend my 2013 tax return Index A Acontecimientos futuros, Acontecimientos futuros Administración del Seguro Social (SSA) Ayuda para radicar documentos ante la SSA , Ayuda para radicar documentos ante la SSA. Can i amend my 2013 tax return Ajustes a los Formularios 941-PR, 944(SP) o 943-PR Ajustes del período en curso, Ajustes del período en curso. Can i amend my 2013 tax return Ajustes de períodos anteriores a los Formularios 941-PR, 944(SP) o 943-PR, Ajustes de períodos anteriores Cambio en el proceso para hacer ajustes libres de intereses, Antecedentes. Can i amend my 2013 tax return Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses , Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses. Can i amend my 2013 tax return Planillas para ajustes en períodos anteriores, Planillas para ajustes en períodos anteriores. Can i amend my 2013 tax return Proceso para hacer ajustes a las contribuciones sobre la nómina, Proceso para hacer ajustes a las contribuciones sobre la nómina. Can i amend my 2013 tax return Recaudando las contribuciones retenidas de menos de los empleados, Recaudando las contribuciones retenidas de menos de los empleados. Can i amend my 2013 tax return Reintegro de cantidades incorrectamente retenidas de los empleados, Reintegro de cantidades incorrectamente retenidas de los empleados. Can i amend my 2013 tax return Ayuda contributiva, Cómo obtener ayuda relacionada con las contribuciones Ayuda provista por el IRS , Ayuda provista por el IRS. Can i amend my 2013 tax return Ayuda relacionada con las contribuciones, Ayuda relacionada con las contribuciones. Can i amend my 2013 tax return B Beneficios marginales, Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados Cuándo se tratan los beneficios marginales como pagados al empleado, Cuándo se tratan los beneficios marginales como pagados al empleado. Can i amend my 2013 tax return Depósito de la contribución sobre los beneficios marginales, Depósito de la contribución sobre los beneficios marginales. Can i amend my 2013 tax return Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre, Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre. Can i amend my 2013 tax return Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales, Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales. Can i amend my 2013 tax return Valorización de vehículos proporcionados a los empleados, Valorización de vehículos proporcionados a los empleados. Can i amend my 2013 tax return C Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA , 9. Can i amend my 2013 tax return Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA Compensación por enfermedad, Pagos de compensación por enfermedad. Can i amend my 2013 tax return Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. Can i amend my 2013 tax return Contribuciones al Seguro Social y al Medicare , Contribuciones al Seguro Social y al Medicare. Can i amend my 2013 tax return Contribuciones pagadas por el patrono, Contribución pagada por el patrono correspondiente al empleado. Can i amend my 2013 tax return Deducción de la contribución, Deducción de la contribución. Can i amend my 2013 tax return Patronos domésticos y agrícolas, Patronos domésticos y agrícolas. Can i amend my 2013 tax return Calendario, Calendario Formulario 499R-2/W-2PR, Calendario Formulario 940-PR, Calendario Formulario 943-PR, Calendario Formulario 944(SP), Calendario Formulario 944-PR, Calendario Para el 28 de febrero, Calendario Para el 30 de abril, Calendario Para el 31 de enero, Calendario Para el 31 de julio, Calendario Para el 31 de marzo, Calendario Para el 31 de octubre, Calendario Clasificación errónea de empleados, Clasificación errónea de empleados. Can i amend my 2013 tax return COBRA Crédito de asistencia para las primas COBRA , Recordatorios, Crédito de asistencia para las primas de COBRA. Can i amend my 2013 tax return Comentarios y sugerencias, Recordatorios Compañías subsidarias calificadas conforme al subcapítulo S QSubs, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). Can i amend my 2013 tax return Compensación por enfermedad, Compensación por enfermedad Patronos Compensación por enfermedad procedentes de una compañía de seguros o de algún otro tercero pagador, Patronos. Can i amend my 2013 tax return Terceros pagadores, Terceros pagadores. Can i amend my 2013 tax return Contratación de nuevos empleados, Recordatorios Contratistas independientes, Contratistas independientes. Can i amend my 2013 tax return Contribución Adicional al Medicare Retención de la Contribución Adicional al Medicare , Recordatorios Contribución Adicional al Medicare, ajustes a la retención, Ajustes a la retención de la Contribución Adicional al Medicare. Can i amend my 2013 tax return Contribución al Seguro Social y al seguro Medicare por trabajo agrícola, 7. Can i amend my 2013 tax return Contribución al Seguro Social y al seguro Medicare por trabajo agrícola El requisito de los $150 o $2,500, El requisito de los $150 o $2,500. Can i amend my 2013 tax return Excepciones al requisito de los $150 o $2,500, Excepciones. Can i amend my 2013 tax return Contribución al Seguro Social y al seguro Medicare por trabajo doméstico, 8. Can i amend my 2013 tax return Contribución al Seguro Social y al seguro Medicare por trabajo doméstico Contribución FUTA , Contribución federal para el desempleo (contribución FUTA). Can i amend my 2013 tax return Contribución sobre los ingresos de Puerto Rico, Contribuciones sobre los ingresos de Puerto Rico. Can i amend my 2013 tax return Contribuciones al Seguro Social y al Medicare para 2014, Contribuciones al Seguro Social y al Medicare para 2014. Can i amend my 2013 tax return Crédito contributivo por oportunidad de trabajo, Recordatorios D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. Can i amend my 2013 tax return Depósito de las contribuciones al Seguro Social y al seguro  Medicare, requisitos de Ajustes a las contribuciones del período retroactivo , Ajustes a las contribuciones del período retroactivo. Can i amend my 2013 tax return Aplicación de los itinerarios mensuales y bisemanales, Aplicación de los itinerarios mensuales y bisemanales. Can i amend my 2013 tax return Cuándo se tienen que hacer los depósitos, Cuándo se tienen que hacer los depósitos. Can i amend my 2013 tax return Depósitos en días laborables solamente, Depósitos en días laborables solamente. Can i amend my 2013 tax return Depósitos, cuándo se hacen, 11. Can i amend my 2013 tax return Depósito de las contribuciones al Seguro Social y al seguro  Medicare Días feriados oficiales, Días feriados oficiales. Can i amend my 2013 tax return Ejemplo de itinerario bisemanal, Ejemplo de itinerario bisemanal. Can i amend my 2013 tax return Ejemplo de itinerario mensual, Ejemplo de itinerario mensual. Can i amend my 2013 tax return Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas. Can i amend my 2013 tax return Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas. Can i amend my 2013 tax return Fecha compensatoria para una cantidad depositada de menos, Fecha compensatoria para una cantidad depositada de menos: Formularios 941-X (PR), 944-X (PR), 944-X (SP), 943-X (PR), Ajustes a las contribuciones del período retroactivo. Can i amend my 2013 tax return Patronos de empleados agrícolas nuevos, Patronos de empleados agrícolas nuevos. Can i amend my 2013 tax return Patronos nuevos, Patronos nuevos. Can i amend my 2013 tax return Patronos que tienen empleados tanto agrícolas como no agrícolas, Patronos que tienen empleados tanto agrícolas como no agrícolas. Can i amend my 2013 tax return Período de depósito, Período de depósito. Can i amend my 2013 tax return Período de depósito de itinerario bisemanal que abarca 2 trimestres, Período de depósito de itinerario bisemanal que abarca 2 trimestres. Can i amend my 2013 tax return Período retroactivo para patronos de empleados agrícolas, Período retroactivo para patronos de empleados agrícolas. Can i amend my 2013 tax return Período retroactivo para patronos de empleados no agrícolas, Período retroactivo para patronos de empleados no agrícolas. Can i amend my 2013 tax return Regla de depositar $100,000 el próximo día, Regla de depositar $100,000 el próximo día. Can i amend my 2013 tax return Regla de depósito de itinerario mensual, Regla de depósito de itinerario mensual. Can i amend my 2013 tax return Regla de la exactitud de los depósitos, Regla de la exactitud de los depósitos. Can i amend my 2013 tax return Reglas para los depositantes de itinerario bisemanal, Reglas para los depositantes de itinerario bisemanal. Can i amend my 2013 tax return Requisito de los $2,500, Requisito de los $2,500. Can i amend my 2013 tax return Depósito electrónico Contribución federal, Recordatorios Depósitos de la contribución al Seguro Social y al seguro  Medicare, cómo se hacen, Cómo hacer los depósitos Cuando usted recibe su EIN , Cuando usted recibe su EIN. Can i amend my 2013 tax return Depósitos hechos a tiempo, Depósitos hechos a tiempo. Can i amend my 2013 tax return Opción de pago el mismo día, Opción de pago el mismo día. Can i amend my 2013 tax return Reclamación de créditos por pagos en exceso, Reclamación de créditos por pagos en exceso. Can i amend my 2013 tax return Registro de depósitos, Registro de depósitos. Can i amend my 2013 tax return Requisito de depósito electrónico, Requisito de depósito electrónico. Can i amend my 2013 tax return Dirección Cambio de dirección, Recordatorios Discrepancias entre los Formularios 941-PR or 944-PR y los Formularios 499R-2/W-2PR, Recordatorios E Elegibilidad para empleo, Elegibilidad para empleo. Can i amend my 2013 tax return Empleado Definición, 2. Can i amend my 2013 tax return ¿Quiénes son empleados? Estatutarios, Empleados estatutarios. Can i amend my 2013 tax return Según el derecho común, Definición de empleado según el derecho común. Can i amend my 2013 tax return Empleado doméstico Requisito de $1,900, Requisito de $1,900. Can i amend my 2013 tax return Empleados Clasificación errónea de empleados, Clasificación errónea de empleados. Can i amend my 2013 tax return Empleados arrendados, Empleados arrendados. Can i amend my 2013 tax return Entidades no consideradas como separadas de sus dueños, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). Can i amend my 2013 tax return Exención, disposiciones de, Disposiciones de exención. Can i amend my 2013 tax return Especialista en servicios técnicos, Especialista en servicios técnicos. Can i amend my 2013 tax return F Formulario 499R-2/W-2PR, 13. Can i amend my 2013 tax return Los Formularios 499R-2/W-2PR y W-3PR SS-5-SP, Recordatorios, Tarjeta de Seguro Social del empleado. Can i amend my 2013 tax return SS-8PR, Ayuda provista por el IRS. Can i amend my 2013 tax return W-3PR, 13. Can i amend my 2013 tax return Los Formularios 499R-2/W-2PR y W-3PR Formulario 944-PR descontinuado, Recordatorios Fotografías de niños desaparecidos, Recordatorios FUTA Ley Federal de Contribución para el Desempleo (FUTA). Can i amend my 2013 tax return , Ley Federal de Contribución para el Desempleo (FUTA). Can i amend my 2013 tax return Reducción en el crédito contra la contribución FUTA , Estados o territorios con reducción en el crédito. Can i amend my 2013 tax return G Gastos de viaje y de representación, Gastos de viaje y de representación. Can i amend my 2013 tax return I Individuos que no son empleados estatutarios, Individuos que no son empleados estatutarios. Can i amend my 2013 tax return Agentes de bienes inmuebles autorizados, Agentes de bienes inmuebles autorizados. Can i amend my 2013 tax return Personas a quienes se les paga por acompañar y posiblemente cuidar a otras, Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. Can i amend my 2013 tax return Vendedores directos, Vendedores directos. Can i amend my 2013 tax return Introducción, Introduction L Líder de cuadrilla agrícola, Líder de cuadrilla agrícola. Can i amend my 2013 tax return Los Formularios 499R-2/W-2PR y W-3PR, 13. Can i amend my 2013 tax return Los Formularios 499R-2/W-2PR y W-3PR Problemas con la radicación electrónica, Problemas con la radicación electrónica. Can i amend my 2013 tax return Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda, Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda. Can i amend my 2013 tax return Solicitud de exención de radicación de declaraciones informativas por medios electrónicos, Solicitud de exención de radicación de declaraciones informativas por medios electrónicos. Can i amend my 2013 tax return M Mantenimiento de récords, Recordatorios Matrimonio Matrimonio entre personas del mismo sexo. Can i amend my 2013 tax return , Qué hay de nuevo Medicare Retención de la Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. Can i amend my 2013 tax return Medios electrónicos, pago y radicación por, Recordatorios Multas relacionadas con los depósitos de la contribución al Seguro Social y al seguro  Medicare , Multas relacionadas con los depósitos. Can i amend my 2013 tax return Agentes de reportación, Agentes de reportación. Can i amend my 2013 tax return Multa por recuperación del fondo fiduciario, Multa por recuperación del fondo fiduciario. Can i amend my 2013 tax return Multa promediada por no depositar, Multa promediada por no depositar. Can i amend my 2013 tax return Orden en que se aplican los depósitos, Orden en que se aplican los depósitos. Can i amend my 2013 tax return Regla especial para los que radicaron el Formulario 944(SP) anteriormente, Regla especial para los que radicaron el Formulario 944(SP) anteriormente. Can i amend my 2013 tax return N Negocio perteneciente y administrado por cónyuges, Negocio que pertenece y es administrado por los cónyuges Excepción: Negocio en participación calificado, Excepción: Negocio en participación calificado. Can i amend my 2013 tax return Nómina Externalización de las obligaciones de la nómina, Recordatorios Outsourcing payroll duties , Recordatorios Número de identificación de contribuyente individual (ITIN), Número de identificación personal del contribuyente (ITIN) del IRS para extranjeros. Can i amend my 2013 tax return Número de identificación patronal (EIN), 3. Can i amend my 2013 tax return Número de identificación patronal (EIN) Número de identificación patronal en linea (EIN), solicitud de un, Recordatorios Número de Seguro Social Dónde se obtienen los formularios , Dónde se obtienen los formularios para solicitar un Número de Seguro Social. Can i amend my 2013 tax return Número de Seguro Social (SSN) , 4. Can i amend my 2013 tax return Número de Seguro Social (SSN), Tarjeta de Seguro Social del empleado. Can i amend my 2013 tax return Escriba correctamente el nombre y número de Seguro Social del empleado, Escriba correctamente el nombre y número de Seguro Social del empleado. Can i amend my 2013 tax return Tarjeta de Seguro Social del empleado, Tarjeta de Seguro Social del empleado. Can i amend my 2013 tax return Verificación de los números de Seguro Social, Verificación de los números de Seguro Social. Can i amend my 2013 tax return P Pago por medios electrónicos, Recordatorios Pagos con tarjeta de crédito o débito, Recordatorios Pagos que no se consideran salarios Empleado doméstico, Pagos que no se consideran salarios. Can i amend my 2013 tax return Transportación (beneficios de transporte), Transportación (beneficios de transporte). Can i amend my 2013 tax return Pagos rechazados, Recordatorios Pagos y depósitos de la contribución FUTA , 10. Can i amend my 2013 tax return Pagos y depósitos de la contribución federal para el desempleo (la contribución FUTA) Depósitos, Depósitos. Can i amend my 2013 tax return Empleados domésticos, Empleados domésticos. Can i amend my 2013 tax return Formulario 940-PR, Formulario 940-PR. Can i amend my 2013 tax return Tasa de la contribución, Tasa de la contribución FUTA. Can i amend my 2013 tax return Trabajadores agrícolas, Trabajadores agrícolas. Can i amend my 2013 tax return Parte responsable Cambio de parte responsable, Qué hay de nuevo Patrono, definición, 1. Can i amend my 2013 tax return ¿Quién es patrono? Planillas para patronos Formulario 944(SP), Formulario 944(SP). Can i amend my 2013 tax return Multas por no radicar y por no pagar, Multas o penalidades. Can i amend my 2013 tax return Patrono sucesor, Patrono sucesor. Can i amend my 2013 tax return Patrono sucesor, crédito especial, Crédito especial para un patrono sucesor. Can i amend my 2013 tax return Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare , Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare. Can i amend my 2013 tax return Patronos de trabajadores agrícolas, Patronos de trabajadores agrícolas. Can i amend my 2013 tax return Patronos que no son patronos agrícolas, Patronos que no son patronos agrícolas. Can i amend my 2013 tax return Planilla anual y pago de la contribución federal para el desempleo (contribución  FUTA), Planilla anual y pago de la contribución federal para el desempleo (contribución FUTA). Can i amend my 2013 tax return Programa de acuerdo voluntario para la clasificación de trabajadores (VCSP), Programa para el acuerdo de clasificación voluntaria de trabajadores (VCSP, por sus siglas en inglés). Can i amend my 2013 tax return Propinas, 6. Can i amend my 2013 tax return Propinas Formulario 4070-PR, 6. Can i amend my 2013 tax return Propinas Formulario 4070A-PR, 6. Can i amend my 2013 tax return Propinas Informe de propinas, Informe de propinas. Can i amend my 2013 tax return Recaudación de las contribuciones sobre las propinas, Recaudación de las contribuciones sobre las propinas. Can i amend my 2013 tax return Regla de disposición, Regla de disposición. Can i amend my 2013 tax return Q Qué hay de nuevo Contribuciones al Medicare para 2014, Qué hay de nuevo Contribuciones al Seguro Social para 2014, Qué hay de nuevo R Radicación por medios electrónicos, Recordatorios Radicar el Formulario 944(SP) en vez del Formulario 941-PR, Recordatorios Recordatorios, Recordatorios Récords, Recordatorios Reglas especiales para varias clases de servicios y de pagos, 15. Can i amend my 2013 tax return Reglas especiales para varias clases de servicios y de pagos Retención de la contribución federal sobre ingresos, 14. Can i amend my 2013 tax return Retención de la contribución federal sobre ingresos S Salarios sujetos a la contribución Compensaciones sujetos a la contribución, 5. Can i amend my 2013 tax return Salarios y otra compensación Servicio del Defensor del Contribuyente, Servicio del Defensor del Contribuyente. Can i amend my 2013 tax return Servicios de entrega privados, Recordatorios T Tarjetas de crédito o débito, pagos con, Recordatorios TAS , Servicio del Defensor del Contribuyente. Can i amend my 2013 tax return Trabajo doméstico, Trabajo doméstico. Can i amend my 2013 tax return V Veteranos calificados, contratación, Recordatorios Visa H-2A, Trabajadores agrícolas. Can i amend my 2013 tax return Remuneración pagada a trabajadores agrícolas con visa H-2A, Recordatorios Prev  Up     Home   More Online Publications
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The Can I Amend My 2013 Tax Return

Can i amend my 2013 tax return 4. Can i amend my 2013 tax return   Transportation Table of Contents Parking fees. Can i amend my 2013 tax return Advertising display on car. Can i amend my 2013 tax return Car pools. Can i amend my 2013 tax return Hauling tools or instruments. Can i amend my 2013 tax return Union members' trips from a union hall. Can i amend my 2013 tax return Car ExpensesStandard Mileage Rate Actual Car Expenses Leasing a Car Disposition of a Car This chapter discusses expenses you can deduct for business transportation when you are not traveling away from home as defined in chapter 1. Can i amend my 2013 tax return These expenses include the cost of transportation by air, rail, bus, taxi, etc. Can i amend my 2013 tax return , and the cost of driving and maintaining your car. Can i amend my 2013 tax return Transportation expenses include the ordinary and necessary costs of all of the following. Can i amend my 2013 tax return Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. Can i amend my 2013 tax return Tax home is defined in chapter 1. Can i amend my 2013 tax return Visiting clients or customers. Can i amend my 2013 tax return Going to a business meeting away from your regular workplace. Can i amend my 2013 tax return Getting from your home to a temporary workplace when you have one or more regular places of work. Can i amend my 2013 tax return These temporary workplaces can be either within the area of your tax home or outside that area. Can i amend my 2013 tax return Transportation expenses do not include expenses you have while traveling away from home overnight. Can i amend my 2013 tax return Those expenses are travel expenses discussed in chapter 1 . Can i amend my 2013 tax return However, if you use your car while traveling away from home overnight, use the rules in this chapter to figure your car expense deduction. Can i amend my 2013 tax return See Car Expenses , later. Can i amend my 2013 tax return Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. Can i amend my 2013 tax return However, there may be exceptions to this general rule. Can i amend my 2013 tax return You can deduct daily transportation expenses incurred going between your residence and a temporary work station outside the metropolitan area where you live. Can i amend my 2013 tax return Also, daily transportation expenses can be deducted if: (1) you have one or more regular work locations away from your residence or (2) your residence is your principal place of business and you incur expenses going between the residence and another work location in the same trade or business, regardless of whether the work is temporary or permanent and regardless of the distance. Can i amend my 2013 tax return Illustration of transportation expenses. Can i amend my 2013 tax return    Figure B , earlier, illustrates the rules that apply for deducting transportation expenses when you have a regular or main job away from your home. Can i amend my 2013 tax return You may want to refer to it when deciding whether you can deduct your transportation expenses. Can i amend my 2013 tax return Temporary work location. Can i amend my 2013 tax return   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. Can i amend my 2013 tax return   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. Can i amend my 2013 tax return   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Can i amend my 2013 tax return   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Can i amend my 2013 tax return It will not be treated as temporary after the date you determine it will last more than 1 year. Can i amend my 2013 tax return   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. Can i amend my 2013 tax return You may have deductible travel expenses as discussed in chapter 1 . Can i amend my 2013 tax return No regular place of work. Can i amend my 2013 tax return   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. Can i amend my 2013 tax return   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. Can i amend my 2013 tax return   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Can i amend my 2013 tax return These are nondeductible commuting expenses. Can i amend my 2013 tax return Two places of work. Can i amend my 2013 tax return   If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. Can i amend my 2013 tax return However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second. Can i amend my 2013 tax return   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. Can i amend my 2013 tax return You cannot deduct them. Can i amend my 2013 tax return Armed Forces reservists. Can i amend my 2013 tax return   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Can i amend my 2013 tax return You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work . Can i amend my 2013 tax return   You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Can i amend my 2013 tax return In this case, your transportation generally is a nondeductible commuting expense. Can i amend my 2013 tax return However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Can i amend my 2013 tax return   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Can i amend my 2013 tax return   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Can i amend my 2013 tax return These expenses are discussed in chapter 1 . Can i amend my 2013 tax return   If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to gross income rather than as an itemized deduction. Can i amend my 2013 tax return For more information, see Armed Forces Reservists Traveling More Than 100 Miles From Home under Special Rules, in chapter 6. Can i amend my 2013 tax return Commuting expenses. Can i amend my 2013 tax return   You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. Can i amend my 2013 tax return These costs are personal commuting expenses. Can i amend my 2013 tax return You cannot deduct commuting expenses no matter how far your home is from your regular place of work. Can i amend my 2013 tax return You cannot deduct commuting expenses even if you work during the commuting trip. Can i amend my 2013 tax return Example. Can i amend my 2013 tax return You sometimes use your cell phone to make business calls while commuting to and from work. Can i amend my 2013 tax return Sometimes business associates ride with you to and from work, and you have a business discussion in the car. Can i amend my 2013 tax return These activities do not change the trip from personal to business. Can i amend my 2013 tax return You cannot deduct your commuting expenses. Can i amend my 2013 tax return Parking fees. Can i amend my 2013 tax return    Fees you pay to park your car at your place of business are nondeductible commuting expenses. Can i amend my 2013 tax return You can, however, deduct business-related parking fees when visiting a customer or client. Can i amend my 2013 tax return Advertising display on car. Can i amend my 2013 tax return   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. Can i amend my 2013 tax return If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. Can i amend my 2013 tax return Car pools. Can i amend my 2013 tax return   You cannot deduct the cost of using your car in a nonprofit car pool. Can i amend my 2013 tax return Do not include payments you receive from the passengers in your income. Can i amend my 2013 tax return These payments are considered reimbursements of your expenses. Can i amend my 2013 tax return However, if you operate a car pool for a profit, you must include payments from passengers in your income. Can i amend my 2013 tax return You can then deduct your car expenses (using the rules in this publication). Can i amend my 2013 tax return Hauling tools or instruments. Can i amend my 2013 tax return   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. Can i amend my 2013 tax return However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car). Can i amend my 2013 tax return Union members' trips from a union hall. Can i amend my 2013 tax return   If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. Can i amend my 2013 tax return Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. Can i amend my 2013 tax return Office in the home. Can i amend my 2013 tax return   If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. Can i amend my 2013 tax return (See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. Can i amend my 2013 tax return ) Examples of deductible transportation. Can i amend my 2013 tax return   The following examples show when you can deduct transportation expenses based on the location of your work and your home. Can i amend my 2013 tax return Example 1. Can i amend my 2013 tax return You regularly work in an office in the city where you live. Can i amend my 2013 tax return Your employer sends you to a 1-week training session at a different office in the same city. Can i amend my 2013 tax return You travel directly from your home to the training location and return each day. Can i amend my 2013 tax return You can deduct the cost of your daily round-trip transportation between your home and the training location. Can i amend my 2013 tax return Example 2. Can i amend my 2013 tax return Your principal place of business is in your home. Can i amend my 2013 tax return You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. Can i amend my 2013 tax return Example 3. Can i amend my 2013 tax return You have no regular office, and you do not have an office in your home. Can i amend my 2013 tax return In this case, the location of your first business contact inside the metropolitan area is considered your office. Can i amend my 2013 tax return Transportation expenses between your home and this first contact are nondeductible commuting expenses. Can i amend my 2013 tax return Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. Can i amend my 2013 tax return While you cannot deduct the costs of these trips, you can deduct the costs of going from one client or customer to another. Can i amend my 2013 tax return Car Expenses If you use your car for business purposes, you ordinarily can deduct car expenses. Can i amend my 2013 tax return You generally can use one of the two following methods to figure your deductible expenses. Can i amend my 2013 tax return Standard mileage rate. Can i amend my 2013 tax return Actual car expenses. Can i amend my 2013 tax return If you use actual expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. Can i amend my 2013 tax return See Leasing a Car , later. Can i amend my 2013 tax return In this publication, “car” includes a van, pickup, or panel truck. Can i amend my 2013 tax return For the definition of “car” for depreciation purposes, see Car defined under Actual Car Expenses, later. Can i amend my 2013 tax return Rural mail carriers. Can i amend my 2013 tax return   If you are a rural mail carrier, you may be able to treat the qualified reimbursement you received as your allowable expense. Can i amend my 2013 tax return Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the reimbursement in your income. Can i amend my 2013 tax return   If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). Can i amend my 2013 tax return You must complete Form 2106 and attach it to your Form 1040, U. Can i amend my 2013 tax return S. Can i amend my 2013 tax return Individual Income Tax Return. Can i amend my 2013 tax return   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. Can i amend my 2013 tax return It is given as an equipment maintenance allowance (EMA) to employees of the U. Can i amend my 2013 tax return S. Can i amend my 2013 tax return Postal Service. Can i amend my 2013 tax return It is at the rate contained in the 1991 collective bargaining agreement. Can i amend my 2013 tax return Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. Can i amend my 2013 tax return See your employer for information on your reimbursement. Can i amend my 2013 tax return    If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. Can i amend my 2013 tax return Standard Mileage Rate You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. Can i amend my 2013 tax return For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. Can i amend my 2013 tax return If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year. Can i amend my 2013 tax return You cannot deduct depreciation, lease payments, maintenance and repairs, gasoline (including gasoline taxes), oil, insurance, or vehicle registration fees. Can i amend my 2013 tax return See Choosing the standard mileage rate and Standard mileage rate not allowed, later. Can i amend my 2013 tax return You generally can use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. Can i amend my 2013 tax return See chapter 6 for more information on reimbursements . Can i amend my 2013 tax return Choosing the standard mileage rate. Can i amend my 2013 tax return   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Can i amend my 2013 tax return Then, in later years, you can choose to use either the standard mileage rate or actual expenses. Can i amend my 2013 tax return   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. Can i amend my 2013 tax return For leases that began on or before December 31, 1997, the standard mileage rate must be used for the entire portion of the lease period (including renewals) that is after 1997. Can i amend my 2013 tax return   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. Can i amend my 2013 tax return You cannot revoke the choice. Can i amend my 2013 tax return However, in later years, you can switch from the standard mileage rate to the actual expenses method. Can i amend my 2013 tax return If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation. Can i amend my 2013 tax return Example. Can i amend my 2013 tax return Larry is an employee who occasionally uses his own car for business purposes. Can i amend my 2013 tax return He purchased the car in 2011, but he did not claim any unreimbursed employee expenses on his 2011 tax return. Can i amend my 2013 tax return Because Larry did not use the standard mileage rate the first year the car was available for business use, he cannot use the standard mileage rate in 2013 to claim unreimbursed employee business expenses. Can i amend my 2013 tax return   For more information about depreciation included in the standard mileage rate, see Exception under Methods of depreciation, later. Can i amend my 2013 tax return Standard mileage rate not allowed. Can i amend my 2013 tax return   You cannot use the standard mileage rate if you: Use five or more cars at the same time (such as in fleet operations), Claimed a depreciation deduction for the car using any method other than straight line, for example, MACRS (as discussed later under Depreciation Deduction), Claimed a section 179 deduction (discussed later) on the car, Claimed the special depreciation allowance on the car, Claimed actual car expenses after 1997 for a car you leased, or Are a rural mail carrier who received a qualified reimbursement. Can i amend my 2013 tax return (See Rural mail carriers , earlier. Can i amend my 2013 tax return ) Note. Can i amend my 2013 tax return You can elect to use the standard mileage rate if you used a car for hire (such as a taxi) unless the standard mileage rate is otherwise not allowed, as discussed above. Can i amend my 2013 tax return Five or more cars. Can i amend my 2013 tax return   If you own or lease five or more cars that are used for business at the same time, you cannot use the standard mileage rate for the business use of any car. Can i amend my 2013 tax return However, you may be able to deduct your actual expenses for operating each of the cars in your business. Can i amend my 2013 tax return See Actual Car Expenses , later, for information on how to figure your deduction. Can i amend my 2013 tax return   You are not using five or more cars for business at the same time if you alternate using (use at different times) the cars for business. Can i amend my 2013 tax return   The following examples illustrate the rules for when you can and cannot use the standard mileage rate for five or more cars. Can i amend my 2013 tax return Example 1. Can i amend my 2013 tax return Marcia, a salesperson, owns three cars and two vans that she alternates using for calling on her customers. Can i amend my 2013 tax return She can use the standard mileage rate for the business mileage of the three cars and the two vans because she does not use them at the same time. Can i amend my 2013 tax return Example 2. Can i amend my 2013 tax return Tony and his employees use his four pickup trucks in his landscaping business. Can i amend my 2013 tax return During the year, he traded in two of his old trucks for two newer ones. Can i amend my 2013 tax return Tony can use the standard mileage rate for the business mileage of all six of the trucks he owned during the year. Can i amend my 2013 tax return Example 3. Can i amend my 2013 tax return Chris owns a repair shop and an insurance business. Can i amend my 2013 tax return He and his employees use his two pickup trucks and van for the repair shop. Can i amend my 2013 tax return Chris alternates using his two cars for the insurance business. Can i amend my 2013 tax return No one else uses the cars for business purposes. Can i amend my 2013 tax return Chris can use the standard mileage rate for the business use of the pickup trucks, van, and the cars because he never has more than four vehicles used for business at the same time. Can i amend my 2013 tax return Example 4. Can i amend my 2013 tax return Maureen owns a car and four vans that are used in her housecleaning business. Can i amend my 2013 tax return Her employees use the vans, and she uses the car to travel to various customers. Can i amend my 2013 tax return Maureen cannot use the standard mileage rate for the car or the vans. Can i amend my 2013 tax return This is because all five vehicles are used in Maureen's business at the same time. Can i amend my 2013 tax return She must use actual expenses for all vehicles. Can i amend my 2013 tax return Interest. Can i amend my 2013 tax return   If you are an employee, you cannot deduct any interest paid on a car loan. Can i amend my 2013 tax return This applies even if you use the car 100% for business as an employee. Can i amend my 2013 tax return   However, if you are self-employed and use your car in your business, you can deduct that part of the interest expense that represents your business use of the car. Can i amend my 2013 tax return For example, if you use your car 60% for business, you can deduct 60% of the interest on Schedule C (Form 1040). Can i amend my 2013 tax return You cannot deduct the part of the interest expense that represents your personal use of the car. Can i amend my 2013 tax return    If you use a home equity loan to purchase your car, you may be able to deduct the interest. Can i amend my 2013 tax return See Publication 936, Home Mortgage Interest Deduction, for more information. Can i amend my 2013 tax return Personal property taxes. Can i amend my 2013 tax return   If you itemize your deductions on Schedule A (Form 1040), you can deduct on line 7 state and local personal property taxes on motor vehicles. Can i amend my 2013 tax return You can take this deduction even if you use the standard mileage rate or if you do not use the car for business. Can i amend my 2013 tax return   If you are self-employed and use your car in your business, you can deduct the business part of state and local personal property taxes on motor vehicles on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040). Can i amend my 2013 tax return If you itemize your deductions, you can include the remainder of your state and local personal property taxes on the car on Schedule A (Form 1040). Can i amend my 2013 tax return Parking fees and tolls. Can i amend my 2013 tax return   In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. Can i amend my 2013 tax return (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses. Can i amend my 2013 tax return ) Sale, trade-in, or other disposition. Can i amend my 2013 tax return   If you sell, trade in, or otherwise dispose of your car, you may have a gain or loss on the transaction or an adjustment to the basis of your new car. Can i amend my 2013 tax return See Disposition of a Car , later. Can i amend my 2013 tax return Actual Car Expenses If you do not use the standard mileage rate, you may be able to deduct your actual car expenses. Can i amend my 2013 tax return If you qualify to use both methods, you may want to figure your deduction both ways to see which gives you a larger deduction. Can i amend my 2013 tax return Actual car expenses include: Depreciation Licenses Lease  payments Registration  fees Gas Insurance Repairs Oil Garage rent Tires Tolls Parking fees   If you have fully depreciated a car that you still use in your business, you can continue to claim your other actual car expenses. Can i amend my 2013 tax return Continue to keep records, as explained later in chapter 5 . Can i amend my 2013 tax return Business and personal use. Can i amend my 2013 tax return   If you use your car for both business and personal purposes, you must divide your expenses between business and personal use. Can i amend my 2013 tax return You can divide your expense based on the miles driven for each purpose. Can i amend my 2013 tax return Example. Can i amend my 2013 tax return You are a sales representative for a clothing firm and drive your car 20,000 miles during the year: 12,000 miles for business and 8,000 miles for personal use. Can i amend my 2013 tax return You can claim only 60% (12,000 ÷ 20,000) of the cost of operating your car as a business expense. Can i amend my 2013 tax return Employer-provided vehicle. Can i amend my 2013 tax return   If you use a vehicle provided by your employer for business purposes, you can deduct your actual unreimbursed car expenses. Can i amend my 2013 tax return You cannot use the standard mileage rate. Can i amend my 2013 tax return See Vehicle Provided by Your Employer in chapter 6. Can i amend my 2013 tax return Interest on car loans. Can i amend my 2013 tax return   If you are an employee, you cannot deduct any interest paid on a car loan. Can i amend my 2013 tax return This interest is treated as personal interest and is not deductible. Can i amend my 2013 tax return If you are self-employed and use your car in that business, see Interest , earlier, under Standard Mileage Rate. Can i amend my 2013 tax return Taxes paid on your car. Can i amend my 2013 tax return   If you are an employee, you can deduct personal property taxes paid on your car if you itemize deductions. Can i amend my 2013 tax return Enter the amount paid on line 7 of Schedule A (Form 1040). Can i amend my 2013 tax return Sales taxes. Can i amend my 2013 tax return   Generally, sales taxes on your car are part of your car's basis and are recovered through depreciation, discussed later. Can i amend my 2013 tax return Fines and collateral. Can i amend my 2013 tax return   You cannot deduct fines you pay or collateral you forfeit for traffic violations. Can i amend my 2013 tax return Casualty and theft losses. Can i amend my 2013 tax return   If your car is damaged, destroyed, or stolen, you may be able to deduct part of the loss not covered by insurance. Can i amend my 2013 tax return See Publication 547, Casualties, Disasters, and Thefts, for information on deducting a loss on your car. Can i amend my 2013 tax return Depreciation and section 179 deductions. Can i amend my 2013 tax return   Generally, the cost of a car, plus sales tax and improvements, is a capital expense. Can i amend my 2013 tax return Because the benefits last longer than 1 year, you generally cannot deduct a capital expense. Can i amend my 2013 tax return However, you can recover this cost through the section 179 deduction (the deduction allowed by section 179 of the Internal Revenue Code), special depreciation allowance, and depreciation deductions. Can i amend my 2013 tax return Depreciation allows you to recover the cost over more than 1 year by deducting part of it each year. Can i amend my 2013 tax return The section 179 deduction , special depreciation allowance , and depreciation deductions are discussed later. Can i amend my 2013 tax return   Generally, there are limits on these deductions. Can i amend my 2013 tax return Special rules apply if you use your car 50% or less in your work or business. Can i amend my 2013 tax return   You can claim a section 179 deduction and use a depreciation method other than straight line only if you do not use the standard mileage rate to figure your business-related car expenses in the year you first place a car in service. Can i amend my 2013 tax return   If, in the year you first place a car in service, you claim either a section 179 deduction or use a depreciation method other than straight line for its estimated useful life, you cannot use the standard mileage rate on that car in any future year. Can i amend my 2013 tax return Car defined. Can i amend my 2013 tax return   For depreciation purposes, a car is any four-wheeled vehicle (including a truck or van) made primarily for use on public streets, roads, and highways. Can i amend my 2013 tax return Its unloaded gross vehicle weight must not be more than 6,000 pounds. Can i amend my 2013 tax return A car includes any part, component, or other item physically attached to it or usually included in the purchase price. Can i amend my 2013 tax return   A car does not include: An ambulance, hearse, or combination ambulance-hearse used directly in a business, A vehicle used directly in the business of transporting persons or property for pay or hire, or A truck or van that is a qualified nonpersonal use vehicle. Can i amend my 2013 tax return Qualified nonpersonal use vehicles. Can i amend my 2013 tax return   These are vehicles that by their nature are not likely to be used more than a minimal amount for personal purposes. Can i amend my 2013 tax return They include trucks and vans that have been specially modified so that they are not likely to be used more than a minimal amount for personal purposes, such as by installation of permanent shelving and painting the vehicle to display advertising or the company's name. Can i amend my 2013 tax return Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat, are qualified nonpersonal use vehicles. Can i amend my 2013 tax return More information. Can i amend my 2013 tax return   See Depreciation Deduction , later, for more information on how to depreciate your vehicle. Can i amend my 2013 tax return Section 179 Deduction The section 179 deduction allows you to treat a portion or all of the cost of a car as a current expense. Can i amend my 2013 tax return If you choose to deduct all or part of the cost as a current expense, you must reduce your depreciable basis in the car by the amount of the section 179 deduction. Can i amend my 2013 tax return There is a limit on the total section 179 deduction, special depreciation allowance, and depreciation deduction for cars, trucks, and vans that may reduce or eliminate any benefit from claiming the section 179 deduction. Can i amend my 2013 tax return See Depreciation Limits, later. Can i amend my 2013 tax return You can claim the section 179 deduction only in the year you place the car in service. Can i amend my 2013 tax return For this purpose, a car is placed in service when it is ready and available for a specifically assigned use, whether in a trade or business, a tax-exempt activity, a personal activity, or for the production of income. Can i amend my 2013 tax return Even if you are not using the property, it is in service when it is ready and available for its specifically assigned use. Can i amend my 2013 tax return A car first used for personal purposes cannot qualify for the deduction in a later year when its use changes to business. Can i amend my 2013 tax return Example. Can i amend my 2013 tax return In 2012, you bought a new car and used it for personal purposes. Can i amend my 2013 tax return In 2013, you began to use it for business. Can i amend my 2013 tax return Changing its use to business use does not qualify the cost of your car for a section 179 deduction in 2013. Can i amend my 2013 tax return However, you can claim a depreciation deduction for the business use of the car starting in 2013. Can i amend my 2013 tax return See Depreciation Deduction , later. Can i amend my 2013 tax return More than 50% business use requirement. Can i amend my 2013 tax return   You must use the property more than 50% for business to claim any section 179 deduction. Can i amend my 2013 tax return If you used the property more than 50% for business, multiply the cost of the property by the percentage of business use. Can i amend my 2013 tax return The result is the cost of the property that can qualify for the section 179 deduction. Can i amend my 2013 tax return Example. Can i amend my 2013 tax return Peter purchased a car in April 2013 for $24,500 and used it 60% for business. Can i amend my 2013 tax return Based on his business usage, the total cost of Peter's car that qualifies for the section 179 deduction is $14,700 ($24,500 cost × 60% business use). Can i amend my 2013 tax return But see Limit on total section 179, special depreciation allowance, and depreciation deduction , discussed later. Can i amend my 2013 tax return Limits. Can i amend my 2013 tax return   There are limits on: The amount of the section 179 deduction, The section 179 deduction for sport utility and certain other vehicles, and The total amount of the section 179 deduction, special depreciation allowance, and depreciation deduction (discussed later ) you can claim for a qualified property. Can i amend my 2013 tax return Limit on the amount of the section 179 deduction. Can i amend my 2013 tax return   For 2013, the total amount you can choose to deduct under section 179 generally cannot be more than $500,000. Can i amend my 2013 tax return   If the cost of your section 179 property placed in service in 2013 is over $2,000,000, you must reduce the $500,000 dollar limit (but not below zero) by the amount of cost over $2,000,000. Can i amend my 2013 tax return If the cost of your section 179 property placed in service during 2013 is $2,500,000 or more, you cannot take a section 179 deduction. Can i amend my 2013 tax return   The total amount you can deduct under section 179 each year after you apply the limits listed above cannot be more than the taxable income from the active conduct of any trade or business during the year. Can i amend my 2013 tax return   If you are married and file a joint return, you and your spouse are treated as one taxpayer in determining any reduction to the dollar limit, regardless of which of you purchased the property or placed it in service. Can i amend my 2013 tax return   If you and your spouse file separate returns, you are treated as one taxpayer for the dollar limit. Can i amend my 2013 tax return You must allocate the dollar limit (after any reduction) between you. Can i amend my 2013 tax return   For more information on the above section 179 deduction limits, see Publication 946. Can i amend my 2013 tax return Limit for sport utility and certain other vehicles. Can i amend my 2013 tax return   For sport utility and certain other vehicles placed in service in 2013, the portion of the vehicle's cost taken into account in figuring your section 179 deduction is limited to $25,000. Can i amend my 2013 tax return This rule applies to any four-wheeled vehicle primarily designed or used to carry passengers over public streets, roads, or highways, that is not subject to any of the passenger automobile limits explained under Depreciation Limits , later, and that is rated at no more than 14,000 pounds gross vehicle weight. Can i amend my 2013 tax return However, the $25,000 limit does not apply to any vehicle: Designed to have a seating capacity of more than nine persons behind the driver's seat, Equipped with a cargo area of at least 6 feet in interior length that is an open area or is designed for use as an open area but is enclosed by a cap and is not readily accessible directly from the passenger compartment, or That has an integral enclosure, fully enclosing the driver compartment and load carrying device, does not have seating rearward of the driver's seat, and has no body section protruding more than 30 inches ahead of the leading edge of the windshield. Can i amend my 2013 tax return    Limit on total section 179, special depreciation allowance, and depreciation deduction. Can i amend my 2013 tax return   Generally, the total amount of section 179, special depreciation allowance, and depreciation deduction you can claim for a car that is qualified property and that you placed in service in 2013 is $11,160. Can i amend my 2013 tax return The limit is reduced if your business use of the car is less than 100%. Can i amend my 2013 tax return See Depreciation Limits , later, for more information. Can i amend my 2013 tax return Example. Can i amend my 2013 tax return In the earlier example under More than 50% business use requirement, Peter had a car with a cost (for purposes of the section 179 deduction) of $14,700. Can i amend my 2013 tax return However, based on Peter's business usage of his car, the total of his section 179, special depreciation allowance, and depreciation deductions is limited to $6,696 ($11,160 limit x 60% business use). Can i amend my 2013 tax return Cost of car. Can i amend my 2013 tax return   For purposes of the section 179 deduction, the cost of the car does not include any amount figured by reference to any other property held by you at any time. Can i amend my 2013 tax return For example, if you buy (for cash and a trade-in) a new car to use in your business, your cost for purposes of the section 179 deduction does not include your adjusted basis in the car you trade in for the new car. Can i amend my 2013 tax return Your cost includes only the cash you paid. Can i amend my 2013 tax return Basis of car for depreciation. Can i amend my 2013 tax return   The amount of the section 179 deduction reduces your basis in your car. Can i amend my 2013 tax return If you choose the section 179 deduction, you must subtract the amount of the deduction from the cost of your car. Can i amend my 2013 tax return The resulting amount is the basis in your car you use to figure your depreciation deduction. Can i amend my 2013 tax return When to choose. Can i amend my 2013 tax return   If you want to take the section 179 deduction, you must make the choice in the tax year you place the car in service for business or work. Can i amend my 2013 tax return How to choose. Can i amend my 2013 tax return    Employees use Form 2106 to make this choice and report the section 179 deduction. Can i amend my 2013 tax return All others use Form 4562. Can i amend my 2013 tax return   File the appropriate form with either of the following. Can i amend my 2013 tax return Your original tax return filed for the year the property was placed in service (whether or not you file it timely). Can i amend my 2013 tax return An amended return filed within the time prescribed by law. Can i amend my 2013 tax return An election made on an amended return must specify the item of section 179 property to which the election applies and the part of the cost of each such item to be taken into account. Can i amend my 2013 tax return The amended return must also include any resulting adjustments to taxable income. Can i amend my 2013 tax return    You must keep records that show the specific identification of each piece of qualifying section 179 property. Can i amend my 2013 tax return These records must show how you acquired the property, the person you acquired it from, and when you placed it in service. Can i amend my 2013 tax return Revoking an election. Can i amend my 2013 tax return   An election (or any specification made in the election) to take a section 179 deduction for 2013 can only be revoked with the Commissioner's approval. Can i amend my 2013 tax return Recapture of section 179 deduction. Can i amend my 2013 tax return   To be eligible to claim the section 179 deduction, you must use your car more than 50% for business or work in the year you acquired it. Can i amend my 2013 tax return If your business use of the car is 50% or less in a later tax year during the recovery period, you have to recapture (include in income) in that later year any excess depreciation. Can i amend my 2013 tax return Any section 179 deduction claimed on the car is included in calculating the excess depreciation. Can i amend my 2013 tax return For information on this calculation, see Excess depreciation , later in this chapter under Car Used 50% or Less for Business. Can i amend my 2013 tax return Dispositions. Can i amend my 2013 tax return   If you dispose of a car on which you had claimed the section 179 deduction, the amount of that deduction is treated as a depreciation deduction for recapture purposes. Can i amend my 2013 tax return You treat any gain on the disposition of the property as ordinary income up to the amount of the section 179 deduction and any allowable depreciation (unless you establish the amount actually allowed). Can i amend my 2013 tax return For information on the disposition of a car, see Disposition of a Car , later. Can i amend my 2013 tax return Special Depreciation Allowance You may be able to claim the special depreciation allowance for your car, truck, or van, if it is qualified property and was placed in service in 2013. Can i amend my 2013 tax return The allowance is an additional depreciation deduction of 50% of the car's depreciable basis (after any section 179 deduction, but before figuring your regular depreciation deduction under MACRS). Can i amend my 2013 tax return The special depreciation allowance applies only for the first year the car is placed in service. Can i amend my 2013 tax return To qualify for the allowance more than 50% of the use of the car must be in a qualified business use (as defined under Depreciation Deduction, later). Can i amend my 2013 tax return Combined depreciation. Can i amend my 2013 tax return   Your combined section 179 deduction, special depreciation allowance, and regular MACRS depreciation deduction is limited to the maximum allowable depreciation deduction for cars of $11,160 ($3,160 if you elect not to claim the special depreciation allowance). Can i amend my 2013 tax return For trucks and vans, the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). Can i amend my 2013 tax return See Depreciation Limits , later in this chapter. Can i amend my 2013 tax return Qualified car. Can i amend my 2013 tax return   To be a qualified car (including trucks and vans), the car must meet all of the following tests. Can i amend my 2013 tax return You purchased the car new on or after January 1, 2008, but only if no binding written contract to acquire the car existed before January 1, 2008, You placed the car in service in your trade or business before January 1, 2014, You used the car more than 50% in a qualified business use. Can i amend my 2013 tax return Election not to claim the special depreciation allowance. Can i amend my 2013 tax return   You can elect not to claim the special depreciation allowance for your car, truck, or van, that is qualified property. Can i amend my 2013 tax return If you make this election, it applies to all 5-year property placed in service during the year. Can i amend my 2013 tax return   To make the election, attach a statement to your timely filed return (including extensions) indicating the class of property (5-year for cars) for which you are making the election and that you are electing not to claim the special depreciation allowance for qualified property acquired on or after January 1, 2008. Can i amend my 2013 tax return    Unless you elect not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Can i amend my 2013 tax return Depreciation Deduction If you use actual car expenses to figure your deduction for a car you own and use in your business, you can claim a depreciation deduction. Can i amend my 2013 tax return This means you can deduct a certain amount each year as a recovery of your cost or other basis in your car. Can i amend my 2013 tax return You generally need to know the following things about the car you intend to depreciate. Can i amend my 2013 tax return Your basis in the car. Can i amend my 2013 tax return The date you place the car in service. Can i amend my 2013 tax return The method of depreciation and recovery period you will use. Can i amend my 2013 tax return Basis. Can i amend my 2013 tax return   Your basis in a car for figuring depreciation is generally its cost. Can i amend my 2013 tax return This includes any amount you borrow or pay in cash, other property, or services. Can i amend my 2013 tax return   Generally, you figure depreciation on your car, truck, or van using your unadjusted basis (see Unadjusted basis , later). Can i amend my 2013 tax return However, in some situations you will use your adjusted basis (your basis reduced by depreciation allowed or allowable in earlier years). Can i amend my 2013 tax return For one of these situations see Exception under Methods of depreciation, later. Can i amend my 2013 tax return   If you change the use of a car from personal to business, your basis for depreciation is the lesser of the fair market value or your adjusted basis in the car on the date of conversion. Can i amend my 2013 tax return Additional rules concerning basis are discussed later in this chapter under Unadjusted basis . Can i amend my 2013 tax return Placed in service. Can i amend my 2013 tax return   You generally place a car in service when it is available for use in your work or business, in an income-producing activity, or in a personal activity. Can i amend my 2013 tax return Depreciation begins when the car is placed in service for use in your work or business or for the production of income. Can i amend my 2013 tax return   For purposes of computing depreciation, if you first start using the car only for personal use and later convert it to business use, you place the car in service on the date of conversion. Can i amend my 2013 tax return Car placed in service and disposed of in the same year. Can i amend my 2013 tax return   If you place a car in service and dispose of it in the same tax year, you cannot claim any depreciation deduction for that car. Can i amend my 2013 tax return Methods of depreciation. Can i amend my 2013 tax return   Generally, you figure depreciation on cars using the Modified Accelerated Cost Recovery System (MACRS). Can i amend my 2013 tax return MACRS is discussed later in this chapter. Can i amend my 2013 tax return Exception. Can i amend my 2013 tax return   If you used the standard mileage rate in the first year of business use and change to the actual expenses method in a later year, you cannot depreciate your car under the MACRS rules. Can i amend my 2013 tax return You must use straight line depreciation over the estimated remaining useful life of the car. Can i amend my 2013 tax return   To figure depreciation under the straight line method, you must reduce your basis in the car (but not below zero) by a set rate per mile for all miles for which you used the standard mileage rate. Can i amend my 2013 tax return The rate per mile varies depending on the year(s) you used the standard mileage rate. Can i amend my 2013 tax return For the rate(s) to use, see Depreciation adjustment when you used the standard mileage rate under Disposition of a Car, later. Can i amend my 2013 tax return   This reduction of basis is in addition to those basis adjustments described later under Unadjusted basis . Can i amend my 2013 tax return You must use your adjusted basis in your car to figure your depreciation deduction. Can i amend my 2013 tax return For additional information on the straight line method of depreciation, see Publication 946. Can i amend my 2013 tax return More-than-50%-use test. Can i amend my 2013 tax return   Generally, you must use your car more than 50% for qualified business use (defined next) during the year to use MACRS. Can i amend my 2013 tax return You must meet this more-than-50%-use test each year of the recovery period (6 years under MACRS) for your car. Can i amend my 2013 tax return   If your business use is 50% or less, you must use the straight line method to depreciate your car. Can i amend my 2013 tax return This is explained later under Car Used 50% or Less for Business . Can i amend my 2013 tax return Qualified business use. Can i amend my 2013 tax return   A qualified business use is any use in your trade or business. Can i amend my 2013 tax return It does not include use for the production of income (investment use). Can i amend my 2013 tax return However, you do combine your business and investment use to compute your depreciation deduction for the tax year. Can i amend my 2013 tax return Use of your car by another person. Can i amend my 2013 tax return   Do not treat any use of your car by another person as use in your trade or business unless that use meets one of the following conditions. Can i amend my 2013 tax return It is directly connected with your business. Can i amend my 2013 tax return It is properly reported by you as income to the other person (and, if you have to, you withhold tax on the income). Can i amend my 2013 tax return It results in a payment of fair market rent. Can i amend my 2013 tax return This includes any payment to you for the use of your car. Can i amend my 2013 tax return Business use changes. Can i amend my 2013 tax return   If you used your car more than 50% in qualified business use in the year you placed it in service, but 50% or less in a later year (including the year of disposition), you have to change to the straight line method of depreciation. Can i amend my 2013 tax return See Qualified business use 50% or less in a later year under Car Used 50% or Less for Business, later. Can i amend my 2013 tax return    Property does not cease to be used more than 50% in qualified business use by reason of a transfer at death. Can i amend my 2013 tax return Use for more than one purpose. Can i amend my 2013 tax return   If you use your car for more than one purpose during the tax year, you must allocate the use to the various purposes. Can i amend my 2013 tax return You do this on the basis of mileage. Can i amend my 2013 tax return Figure the percentage of qualified business use by dividing the number of miles you drive your car for business purposes during the year by the total number of miles you drive the car during the year for any purpose. Can i amend my 2013 tax return Change from personal to business use. Can i amend my 2013 tax return   If you change the use of a car from 100% personal use to business use during the tax year, you may not have mileage records for the time before the change to business use. Can i amend my 2013 tax return In this case, you figure the percentage of business use for the year as follows. Can i amend my 2013 tax return Determine the percentage of business use for the period following the change. Can i amend my 2013 tax return Do this by dividing business miles by total miles driven during that period. Can i amend my 2013 tax return Multiply the percentage in (1) by a fraction. Can i amend my 2013 tax return The numerator (top number) is the number of months the car is used for business and the denominator (bottom number) is 12. Can i amend my 2013 tax return Example. Can i amend my 2013 tax return You use a car only for personal purposes during the first 6 months of the year. Can i amend my 2013 tax return During the last 6 months of the year, you drive the car a total of 15,000 miles of which 12,000 miles are for business. Can i amend my 2013 tax return This gives you a business use percentage of 80% (12,000 ÷ 15,000) for that period. Can i amend my 2013 tax return Your business use for the year is 40% (80% × 6/12). Can i amend my 2013 tax return Limits. Can i amend my 2013 tax return   The amount you can claim for section 179, special depreciation allowance, and depreciation deductions may be limited. Can i amend my 2013 tax return The maximum amount you can claim depends on the year in which you placed your car in service. Can i amend my 2013 tax return You have to reduce the maximum amount if you did not use the car exclusively for business. Can i amend my 2013 tax return See Depreciation Limits , later. Can i amend my 2013 tax return Unadjusted basis. Can i amend my 2013 tax return   You use your unadjusted basis (often referred to as your basis or your basis for depreciation) to figure your depreciation using the MACRS depreciation chart, explained later under Modified Accelerated Cost Recovery System (MACRS) . Can i amend my 2013 tax return Your unadjusted basis for figuring depreciation is your original basis increased or decreased by certain amounts. Can i amend my 2013 tax return   To figure your unadjusted basis, begin with your car's original basis, which generally is its cost. Can i amend my 2013 tax return Cost includes sales taxes (see Sales taxes , earlier), destination charges, and dealer preparation. Can i amend my 2013 tax return Increase your basis by any substantial improvements you make to your car, such as adding air conditioning or a new engine. Can i amend my 2013 tax return Decrease your basis by any section 179 deduction, special depreciation allowance, gas guzzler tax, clean-fuel vehicle deduction (for vehicles placed in service before Jan. Can i amend my 2013 tax return 1, 2006), and alternative motor vehicle credit. Can i amend my 2013 tax return   See Form 8910 for information on the alternative motor vehicle credit. Can i amend my 2013 tax return If your business use later falls to 50% or less, you may have to recapture (include in your income) any excess depreciation. Can i amend my 2013 tax return See Car Used 50% or Less for Business, later, for more information. Can i amend my 2013 tax return If you acquired the car by gift or inheritance, see Publication 551, Basis of Assets, for information on your basis in the car. Can i amend my 2013 tax return Improvements. Can i amend my 2013 tax return   A major improvement to a car is treated as a new item of 5-year recovery property. Can i amend my 2013 tax return It is treated as placed in service in the year the improvement is made. Can i amend my 2013 tax return It does not matter how old the car is when the improvement is added. Can i amend my 2013 tax return Follow the same steps for depreciating the improvement as you would for depreciating the original cost of the car. Can i amend my 2013 tax return However, you must treat the improvement and the car as a whole when applying the limits on the depreciation deductions. Can i amend my 2013 tax return Your car's depreciation deduction for the year (plus any section 179 deduction, special depreciation allowance, and depreciation on any improvements) cannot be more than the depreciation limit that applies for that year. Can i amend my 2013 tax return See Depreciation Limits , later. Can i amend my 2013 tax return Car trade-in. Can i amend my 2013 tax return   If you traded one car (the “old car”) for another car (the “new car”) in 2013, there are two ways you can treat the transaction. Can i amend my 2013 tax return You can elect to treat the transaction as a tax-free disposition of the old car and the purchase of the new car. Can i amend my 2013 tax return If you make this election, you treat the old car as disposed of at the time of the trade-in. Can i amend my 2013 tax return The depreciable basis of the new car is the adjusted basis of the old car (figured as if 100% of the car's use had been for business purposes) plus any additional amount you paid for the new car. Can i amend my 2013 tax return You then figure your depreciation deduction for the new car beginning with the date you placed it in service. Can i amend my 2013 tax return You make this election by completing Form 2106, Part II, Section D. Can i amend my 2013 tax return This method is explained later, beginning at Effect of trade-in on basis . Can i amend my 2013 tax return If you do not make the election described in (1), you must figure depreciation separately for the remaining basis of the old car and for any additional amount you paid for the new car. Can i amend my 2013 tax return You must apply two depreciation limits (see Depreciation Limits , later). Can i amend my 2013 tax return The limit that applies to the remaining basis of the old car generally is the amount that would have been allowed had you not traded in the old car. Can i amend my 2013 tax return The limit that applies to the additional amount you paid for the new car generally is the limit that applies for the tax year, reduced by the depreciation allowance for the remaining basis of the old car. Can i amend my 2013 tax return You must use Form 4562 to compute your depreciation deduction. Can i amend my 2013 tax return You cannot use Form 2106, Part II, Section D. Can i amend my 2013 tax return This method is explained in Publication 946. Can i amend my 2013 tax return   If you elect to use the method described in (1), you must do so on a timely filed tax return (including extensions). Can i amend my 2013 tax return Otherwise, you must use the method described in (2). Can i amend my 2013 tax return Effect of trade-in on basis. Can i amend my 2013 tax return   The discussion that follows applies to trade-ins of cars in 2013, where the election was made to treat the transaction as a tax-free disposition of the old car and the purchase of the new car. Can i amend my 2013 tax return For information on how to figure depreciation for cars involved in a like-kind exchange (trade-in) in 2013, for which the election was not made, see Publication 946 and Regulations section 1. Can i amend my 2013 tax return 168(i)-6(d)(3). Can i amend my 2013 tax return Traded car used only for business. Can i amend my 2013 tax return   If you trade in a car you used only in your business for another car that will be used only in your business, your original basis in the new car is your adjusted basis in the old car, plus any additional amount you pay for the new car. Can i amend my 2013 tax return Example. Can i amend my 2013 tax return Paul trades in a car that has an adjusted basis of $5,000 for a new car. Can i amend my 2013 tax return In addition, he pays cash of $20,000 for the new car. Can i amend my 2013 tax return His original basis of the new car is $25,000 (his $5,000 adjusted basis in the old car plus the $20,000 cash paid). Can i amend my 2013 tax return Paul's unadjusted basis is $25,000 unless he claims the section 179 deduction, special depreciation allowance, or has other increases or decreases to his original basis, discussed under Unadjusted basis , earlier. Can i amend my 2013 tax return Traded car used partly in business. Can i amend my 2013 tax return   If you trade in a car you used partly in your business for a new car you will use in your business, you must make a “trade-in” adjustment for the personal use of the old car. Can i amend my 2013 tax return This adjustment has the effect of reducing your basis in your old car, but not below zero, for purposes of figuring your depreciation deduction for the new car. Can i amend my 2013 tax return (This adjustment is not used, however, when you determine the gain or loss on the later disposition of the new car. Can i amend my 2013 tax return See Publication 544, Sales and Other Dispositions of Assets, for information on how to report the disposition of your car. Can i amend my 2013 tax return )   To figure the unadjusted basis of your new car for depreciation, first add to your adjusted basis in the old car any additional amount you pay for the new car. Can i amend my 2013 tax return Then subtract from that total the excess, if any, of: The total of the amounts that would have been allowable as depreciation during the tax years before the trade if 100% of the use of the car had been business and investment use, over The total of the amounts actually allowed as depreciation during those years. Can i amend my 2013 tax return For information about figuring depreciation, see Modified Accelerated Cost Recovery System (MACRS) , which follows Example 2, later. Can i amend my 2013 tax return Modified Accelerated Cost Recovery System (MACRS). Can i amend my 2013 tax return   The Modified Accelerated Cost Recovery System (MACRS) is the name given to the tax rules for getting back (recovering) through depreciation deductions the cost of property used in a trade or business or to produce income. Can i amend my 2013 tax return   The maximum amount you can deduct is limited, depending on the year you placed your car in service. Can i amend my 2013 tax return See Depreciation Limits , later. Can i amend my 2013 tax return Recovery period. Can i amend my 2013 tax return   Under MACRS, cars are classified as 5-year property. Can i amend my 2013 tax return You actually depreciate the cost of a car, truck, or van over a period of 6 calendar years. Can i amend my 2013 tax return This is because your car is generally treated as placed in service in the middle of the year, and you claim depreciation for one-half of both the first year and the sixth year. Can i amend my 2013 tax return Depreciation deduction for certain Indian reservation property. Can i amend my 2013 tax return   Shorter recovery periods are provided under MACRS for qualified Indian reservation property placed in service on Indian reservations after 1993 and before 2014. Can i amend my 2013 tax return The recovery that applies for a business-use car is 3 years instead of 5 years. Can i amend my 2013 tax return However, the depreciation limits, discussed later, will still apply. Can i amend my 2013 tax return   For more information on the qualifications for this shorter recovery period and the percentages to use in figuring the depreciation deduction, see chapter 4 of Publication 946. Can i amend my 2013 tax return Depreciation methods. Can i amend my 2013 tax return   You can use one of the following methods to depreciate your car. Can i amend my 2013 tax return The 200% declining balance method (200% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction. Can i amend my 2013 tax return The 150% declining balance method (150% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction. Can i amend my 2013 tax return The straight line method (SL) over a 5-year recovery period. Can i amend my 2013 tax return    If you use Table 4-1 (discussed later under MACRS depreciation chart) to determine your depreciation rate for 2013, you do not need to determine in what year using the straight line method provides an equal or greater deduction. Can i amend my 2013 tax return This is because the chart has the switch to the straight line method built into its rates. Can i amend my 2013 tax return   Before choosing a method, you may wish to consider the following facts. Can i amend my 2013 tax return Using the straight line method provides equal yearly deductions throughout the recovery period. Can i amend my 2013 tax return Using the declining balance methods provides greater deductions during the earlier recovery years with the deductions generally getting smaller each year. Can i amend my 2013 tax return MACRS depreciation chart. Can i amend my 2013 tax return   A 2013 MACRS Depreciation Chart and instructions are included in this chapter as Table 4-1 . Can i amend my 2013 tax return Using this table will make it easy for you to figure the 2013 depreciation deduction for your car. Can i amend my 2013 tax return A similar chart appears in the Instructions for Form 2106. Can i amend my 2013 tax return    You may have to use the tables in Publication 946 instead of using this MACRS Depreciation Chart. Can i amend my 2013 tax return   You must use the Depreciation Tables in Publication 946 rather than the 2013 MACRS Depreciation Chart in this publication if any one of the following four conditions applies to you. Can i amend my 2013 tax return You file your return on a fiscal year basis. Can i amend my 2013 tax return You file your return for a short tax year (less than 12 months). Can i amend my 2013 tax return During the year, all of the following conditions apply. Can i amend my 2013 tax return You placed some property in service from January through September. Can i amend my 2013 tax return You placed some property in service from October through December. Can i amend my 2013 tax return Your basis in the property you placed in service from October through December (excluding nonresidential real property, residential rental property, and property placed in service and disposed of in the same year) was more than 40% of your total bases in all property you placed in service during the year. Can i amend my 2013 tax return   You placed qualified property in service on an Indian reservation. Can i amend my 2013 tax return Depreciation in future years. Can i amend my 2013 tax return   If you use the percentages from the chart, you generally must continue to use them for the entire recovery period of your car. Can i amend my 2013 tax return However, you cannot continue to use the chart if your basis in your car is adjusted because of a casualty. Can i amend my 2013 tax return In that case, for the year of the adjustment and the remaining recovery period, figure the depreciation without the chart using your adjusted basis in the car at the end of the year of the adjustment and over the remaining recovery period. Can i amend my 2013 tax return See Figuring the Deduction Without Using the Tables in chapter 4 of Publication 946. Can i amend my 2013 tax return    In future years, do not use the chart in this edition of the publication. Can i amend my 2013 tax return Instead, use the chart in the publication or the form instructions for those future years. Can i amend my 2013 tax return Disposition of car during recovery period. Can i amend my 2013 tax return   If you dispose of the car before the end of the recovery period, you are generally allowed a half year of depreciation in the year of disposition unless you purchased the car during the last quarter of a year. Can i amend my 2013 tax return See Depreciation deduction for the year of disposition under Disposition of a Car, later, for information on how to figure the depreciation allowed in the year of disposition. Can i amend my 2013 tax return How to use the 2013 chart. Can i amend my 2013 tax return   To figure your depreciation deduction for 2013, find the percentage in the column of Table 4-1 based on the date that you first placed the car in service and the depreciation method that you are using. Can i amend my 2013 tax return Multiply the unadjusted basis of your car (defined earlier) by that percentage to determine the amount of your depreciation deduction. Can i amend my 2013 tax return If you prefer to figure your depreciation deduction without the help of the chart, see Publication 946. Can i amend my 2013 tax return    Your deduction cannot be more than the maximum depreciation limit for cars. Can i amend my 2013 tax return See Depreciation Limits, later. Can i amend my 2013 tax return Example. Can i amend my 2013 tax return Phil bought a used truck in February 2012 to use exclusively in his landscape business. Can i amend my 2013 tax return He paid $9,200 for the truck with no trade-in. Can i amend my 2013 tax return Phil did not claim any section 179 deduction, the truck did not qualify for the special depreciation allowance, and he chose to use the 200% DB method to get the largest depreciation deduction in the early years. Can i amend my 2013 tax return Phil used the MACRS depreciation chart in 2012 to find his percentage. Can i amend my 2013 tax return The unadjusted basis of his truck equals its cost because Phil used it exclusively for business. Can i amend my 2013 tax return He multiplied the unadjusted basis of his truck, $9,200, by the percentage that applied, 20%, to figure his 2012 depreciation deduction of $1,840. Can i amend my 2013 tax return In 2013, Phil used the truck for personal purposes when he repaired his father's cabin. Can i amend my 2013 tax return His records show that the business use of his truck was 90% in 2013. Can i amend my 2013 tax return Phil used Table 4-1 to find his percentage. Can i amend my 2013 tax return Reading down the first column for the date placed in service and across to the 200% DB column, he locates his percentage, 32%. Can i amend my 2013 tax return He multiplies the unadjusted basis of his truck, $8,280 ($9,200 cost × 90% business use), by 32% to figure his 2013 depreciation deduction of $2,650. Can i amend my 2013 tax return Depreciation Limits There are limits on the amount you can deduct for depreciation of your car, truck, or van. Can i amend my 2013 tax return The section 179 deduction and special depreciation allowance are treated as depreciation for purposes of the limits. Can i amend my 2013 tax return The maximum amount you can deduct each year depends on the year you place the car in service. Can i amend my 2013 tax return These limits are shown in the following tables. Can i amend my 2013 tax return   Maximum Depreciation Deduction for Cars Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2012–2013 $11,1601 $5,100 $3,050 $1,875 2010–2011 11,0602 4,900 2,950 1,775 2008–2009 10,9603 4,800 2,850 1,775 2007 3,060 4,900 2,850 1,775 2006 2,960 4,800 2,850 1,775 2005 2,960 4,700 2,850 1,675 2004 10,6103 4,800 2,850 1,675 5/06/2003– 12/31/2003 10,7104 4,900 2,950 1,775 1/01/2003– 5/05/2003 7,6605 4,900 2,950 1,775 2001–2002 7,6605 4,900 2,950 1,775 2000 3,060 4,900 2,950 1,775 1$3,160 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Can i amend my 2013 tax return 2$3,060 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Can i amend my 2013 tax return 3$2,960 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Can i amend my 2013 tax return 4$7,660 if you acquired the car before 5/6/2003. Can i amend my 2013 tax return $3,060 if the car is not qualified property or if you elect not to claim any special depreciation allowance. Can i amend my 2013 tax return 5$3,060 if you acquired the car before 9/11/2001, the car is not qualified property, or you elect not to claim the special depreciation allowance. Can i amend my 2013 tax return Trucks and vans. Can i amend my 2013 tax return   For 2013, the maximum depreciation deductions for trucks and vans are generally higher than those for cars. Can i amend my 2013 tax return A truck or van is a passenger automobile that is classified by the manufacturer as a truck or van and rated at 6,000 pounds gross vehicle weight or less. Can i amend my 2013 tax return For trucks and vans placed in service before 2003, use the Maximum Depreciation Deduction for Cars table. Can i amend my 2013 tax return Maximum Depreciation Deduction for Trucks and Vans Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2013 $11,3601 $5,400 $3,250 $1,975 2012 $11,3601 $5,300 $3,150 $1,875 2011 11,2601 5,200 3,150 1,875 2010 11,1601 5,100 3,050 1,875 2009 11,0601 4,900 2,950 1,775 2008 11,1601 5,100 3,050 1,875 2007 3,260 5,200 3,050 1,875 2005–2006 3,260 5,200 3,150 1,875 2004 10,9101 5,300 3,150 1,875 2003 11,0101,2 5,400 3,250 1,975 1If the special depreciation allowance does not apply or you make the election not to claim the special depreciation allowance, the first-year limit is $3,360 for 2012 and 2013, $3,260 for 2011, $3,160 for 2010, $3,060 for 2009, $3,160 for 2008, $3,260 for 2004, and $3,360 for 2003. Can i amend my 2013 tax return 2If the truck or van was acquired before 5/06/2003, the truck or van is qualified property, and you claim the special depreciation allowance for the truck or van, the maximum deduction is $7,960. Can i amend my 2013 tax return Car used less than full year. Can i amend my 2013 tax return   The depreciation limits are not reduced if you use a car for less than a full year. Can i amend my 2013 tax return This means that you do not reduce the limit when you either place a car in service or dispose of a car during the year. Can i amend my 2013 tax return However, the depreciation limits are reduced if you do not use the car exclusively for business and investment purposes. Can i amend my 2013 tax return See Reduction for personal use , next. Can i amend my 2013 tax return Reduction for personal use. Can i amend my 2013 tax return   The depreciation limits are reduced based on your percentage of personal use. Can i amend my 2013 tax return If you use a car less than 100% in your business or work, you must determine the depreciation deduction limit by multiplying the limit amount by the percentage of business and investment use during the tax year. Can i amend my 2013 tax return Section 179 deduction. Can i amend my 2013 tax return   The section 179 deduction is treated as a depreciation deduction. Can i amend my 2013 tax return If you place a car that is not a truck or van in service in 2013, use it only for business, and choose the section 179 deduction, the special depreciation allowance, and the depreciation deduction for that car for 2013 is limited to $11,160. Can i amend my 2013 tax return Example. Can i amend my 2013 tax return On September 4, 2013, Jack bought a used car for $10,000 and placed it in service. Can i amend my 2013 tax return He used it 80% for his business, and he chooses to take a section 179 deduction for the car. Can i amend my 2013 tax return The car is not qualified property for purposes of the special depreciation allowance. Can i amend my 2013 tax return Before applying the limit, Jack figures his maximum section 179 deduction to be $8,000. Can i amend my 2013 tax return This is the cost of his qualifying property (up to the maximum $500,000 amount) multiplied by his business use ($10,000 × 80%). Can i amend my 2013 tax return Jack then figures that his section 179 deduction for 2013 is limited to $2,528 (80% of $3,160). Can i amend my 2013 tax return He then figures his unadjusted basis of $5,472 (($10,000 × 80%) − $2,528) for determining his depreciation deduction. Can i amend my 2013 tax return Jack has reached his maximum depreciation deduction for 2013. Can i amend my 2013 tax return For 2014, Jack will use his unadjusted basis of $5,472 to figure his depreciation deduction. Can i amend my 2013 tax return Deductions in years after the recovery period. Can i amend my 2013 tax return   If the depreciation deductions for your car are reduced under the passenger automobile limits (discussed earlier), you will have unrecovered basis in your car at the end of the recovery period. Can i amend my 2013 tax return If you continue to use your car for business, you can deduct that unrecovered basis (subject to depreciation limits) after the recovery period ends. Can i amend my 2013 tax return Unrecovered basis. Can i amend my 2013 tax return   This is your cost or other basis in the car reduced by any clean-fuel vehicle deduction (for vehicles placed in service before January 1, 2006), alternative motor vehicle credit, electric vehicle credit, gas guzzler tax, and depreciation (including any special depreciation allowance , discussed earlier, unless you elect not to claim it) and section 179 deductions that would have been allowable if you had used the car 100% for business and investment use. Can i amend my 2013 tax return The recovery period. Can i amend my 2013 tax return   For 5-year property, your recovery period is 6 calendar years. Can i amend my 2013 tax return A part year's depreciation is allowed in the first calendar year, a full year's depreciation is allowed in each of the next 4 calendar years, and a part year's depreciation is allowed in the 6th calendar year. Can i amend my 2013 tax return   Under MACRS, your recovery period is the same whether you use declining balance or straight line depreciation. Can i amend my 2013 tax return You determine your unrecovered basis in the 7th year after you placed the car in service. Can i amend my 2013 tax return How to treat unrecovered basis. Can i amend my 2013 tax return   If you continue to use your car for business after the recovery period, you can claim a depreciation deduction in each succeeding tax year until you recover your basis in the car. Can i amend my 2013 tax return The maximum amount you can deduct each year is determined by the date you placed the car in service and your business-use percentage. Can i amend my 2013 tax return For example, no deduction is allowed for a year you use your car 100% for personal purposes. Can i amend my 2013 tax return Example. Can i amend my 2013 tax return In April 2007, Bob bought and placed in service a car he used exclusively in his business. Can i amend my 2013 tax return The car cost $31,500. Can i amend my 2013 tax return Bob did not claim a section 179 deduction or the special depreciation allowance for the car. Can i amend my 2013 tax return He continued to use the car 100% in his business throughout the recovery period (2007 through 2012). Can i amend my 2013 tax return For those years, Bob used the MACRS Depreciation Chart (200% declining balance method) and the Maximum Depreciation Deduction for Cars table, earlier, for the applicable tax year to compute his depreciation deductions during the recovery period. Can i amend my 2013 tax return Bob's depreciation deductions were subject to the depreciation limits so he will have unrecovered basis at the end of the recovery period as shown in the following table. Can i amend my 2013 tax return      MACRS     Deprec. Can i amend my 2013 tax return Year % Amount Limit Allowed 2007 20. Can i amend my 2013 tax return 00 $6,300 $3,060 $ 3,060 2008 32. Can i amend my 2013 tax return 00 10,080 4,900 4,900 2009 19. Can i amend my 2013 tax return 20 6,048 2,850 2,850 2010 11. Can i amend my 2013 tax return 52 3,629 1,775 1,775 2011 11. Can i amend my 2013 tax return 52 3,629 1,775 1,775 2012 5. Can i amend my 2013 tax return 76 1,814 1,775 1,775 Total $31,500   16,135 For the correct limit, see Maximum Depreciation Deduction for Cars under “Depreciation Limits,” earlier, for the maximum amount of depreciation allowed each year. Can i amend my 2013 tax return   At the end of 2012, Bob had an unrecovered basis in the car of $15,365 ($31,500 – $16,135). Can i amend my 2013 tax return If Bob continued to use the car 100% for business in 2013 and later years, he can claim a depreciation deduction equal to the lesser of $1,775 or his remaining unrecovered basis. Can i amend my 2013 tax return   If Bob's business use of the car was less than 100% during any year, his depreciation deduction would be less than the maximum amount allowable for that year. Can i amend my 2013 tax return However, in determining his unrecovered basis in the car, he would still reduce his original basis by the maximum amount allowable as if the business use had been 100%. Can i amend my 2013 tax return For example, if Bob had used his car 60% for business instead of 100%, his allowable depreciation deductions would have been $9,681 ($16,135 × 60%), but he still would have to reduce his basis by $16,135 to determine his unrecovered basis. Can i amend my 2013 tax return Table 4-1. Can i amend my 2013 tax return 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Can i amend my 2013 tax return ) If you claim actual expenses for your car, use the chart below to find the depreciation method and percentage to use for your 2013 return for cars placed in service in 2013. Can i amend my 2013 tax return   First, using the left column, find the date you first placed the car in service in 2013. Can i amend my 2013 tax return Then select the depreciation method and percentage from column (a), (b), or (c) following the rules explained in this chapter. Can i amend my 2013 tax return For cars placed in service before 2013, you must use the same method you used on last year's return unless a decline in your business use requires you to change to the straight line method. Can i amend my 2013 tax return Refer back to the MACRS Depreciation Chart for the year you placed the car in service. Can i amend my 2013 tax return (See Car Used 50% or Less for Business . Can i amend my 2013 tax return )  Multiply the unadjusted basis of your car by your business use percentage. Can i amend my 2013 tax return Multiply the result by the percentage you found in the chart to find the amount of your depreciation deduction for 2013. Can i amend my 2013 tax return (Also see Depreciation Limits . Can i amend my 2013 tax return )   If you placed your car in service after September of any year and you placed other business property in service during the same year, you may have to use the Jan. Can i amend my 2013 tax return 1—Sept. Can i amend my 2013 tax return 30 percentage instead of the Oct. Can i amend my 2013 tax return 1—Dec. Can i amend my 2013 tax return 31 percentage for your car. Can i amend my 2013 tax return               To find out if this applies to you, determine: 1) the basis of all business property you placed in service after September of that year and 2) the basis of all business property you placed in service during that entire year. Can i amend my 2013 tax return If the basis of the property placed in service after September is not more than 40% of the basis of all property (certain property is excluded) placed in service for the entire year, use the percentage for Jan. Can i amend my 2013 tax return 1—Sept. Can i amend my 2013 tax return 30 for figuring depreciation for your car. Can i amend my 2013 tax return See Which Convention Applies? in chapter 4 of Publication 946 for more details. Can i amend my 2013 tax return               Example. Can i amend my 2013 tax return You buy machinery (basis of $32,000) in May 2013 and a new van (basis of $20,000) in October 2013, both used 100% in your business. Can i amend my 2013 tax return You