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Can I Still File Taxes For 2012

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Can I Still File Taxes For 2012

Can i still file taxes for 2012 9. Can i still file taxes for 2012   Rental Income and Expenses Table of Contents Introduction Useful Items - You may want to see: Rental Income Rental ExpensesVacant while listed for sale. Can i still file taxes for 2012 Repairs and Improvements Other Expenses Property Changed to Rental Use Renting Part of Property Not Rented for Profit Personal Use of Dwelling Unit (Including Vacation Home)Example. Can i still file taxes for 2012 Dividing Expenses Dwelling Unit Used as a Home Reporting Income and Deductions DepreciationChanging your accounting method to deduct unclaimed depreciation. Can i still file taxes for 2012 Limits on Rental LossesAt-Risk Rules Passive Activity Limits How To Report Rental Income and ExpensesSchedule E (Form 1040) Introduction This chapter discusses rental income and expenses. Can i still file taxes for 2012 It also covers the following topics. Can i still file taxes for 2012 Personal use of dwelling unit (including vacation home). Can i still file taxes for 2012 Depreciation. Can i still file taxes for 2012 Limits on rental losses. Can i still file taxes for 2012 How to report your rental income and expenses. Can i still file taxes for 2012 If you sell or otherwise dispose of your rental property, see Publication 544, Sales and Other Dispositions of Assets. Can i still file taxes for 2012 If you have a loss from damage to, or theft of, rental property, see Publication 547, Casualties, Disasters, and Thefts. Can i still file taxes for 2012 If you rent a condominium or a cooperative apartment, some special rules apply to you even though you receive the same tax treatment as other owners of rental property. Can i still file taxes for 2012 See Publication 527, Residential Rental Property, for more information. Can i still file taxes for 2012 Useful Items - You may want to see: Publication 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 6251 Alternative Minimum Tax—Individuals 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss Rental Income In most cases, you must include in your gross income all amounts you receive as rent. Can i still file taxes for 2012 Rental income is any payment you receive for the use or occupation of property. Can i still file taxes for 2012 In addition to amounts you receive as normal rent payments, there are other amounts that may be rental income. Can i still file taxes for 2012 When to report. Can i still file taxes for 2012   If you are a cash-basis taxpayer, you report rental income on your return for the year you actually or constructively receive it. Can i still file taxes for 2012 You are a cash-basis taxpayer if you report income in the year you receive it, regardless of when it was earned. Can i still file taxes for 2012 You constructively receive income when it is made available to you, for example, by being credited to your bank account. Can i still file taxes for 2012   For more information about when you constructively receive income, see Accounting Methods in chapter 1. Can i still file taxes for 2012 Advance rent. Can i still file taxes for 2012   Advance rent is any amount you receive before the period that it covers. Can i still file taxes for 2012 Include advance rent in your rental income in the year you receive it regardless of the period covered or the method of accounting you use. Can i still file taxes for 2012 Example. Can i still file taxes for 2012 You sign a 10-year lease to rent your property. Can i still file taxes for 2012 In the first year, you receive $5,000 for the first year's rent and $5,000 as rent for the last year of the lease. Can i still file taxes for 2012 You must include $10,000 in your income in the first year. Can i still file taxes for 2012 Canceling a lease. Can i still file taxes for 2012   If your tenant pays you to cancel a lease, the amount you receive is rent. Can i still file taxes for 2012 Include the payment in your income in the year you receive it regardless of your method of accounting. Can i still file taxes for 2012 Expenses paid by tenant. Can i still file taxes for 2012   If your tenant pays any of your expenses, the payments are rental income. Can i still file taxes for 2012 Because you must include this amount in income, you can deduct the expenses if they are deductible rental expenses. Can i still file taxes for 2012 See Rental Expenses , later, for more information. Can i still file taxes for 2012 Property or services. Can i still file taxes for 2012   If you receive property or services, instead of money, as rent, include the fair market value of the property or services in your rental income. Can i still file taxes for 2012   If the services are provided at an agreed upon or specified price, that price is the fair market value unless there is evidence to the contrary. Can i still file taxes for 2012 Security deposits. Can i still file taxes for 2012   Do not include a security deposit in your income when you receive it if you plan to return it to your tenant at the end of the lease. Can i still file taxes for 2012 But if you keep part or all of the security deposit during any year because your tenant does not live up to the terms of the lease, include the amount you keep in your income in that year. Can i still file taxes for 2012   If an amount called a security deposit is to be used as a final payment of rent, it is advance rent. Can i still file taxes for 2012 Include it in your income when you receive it. Can i still file taxes for 2012 Part interest. Can i still file taxes for 2012   If you own a part interest in rental property, you must report your part of the rental income from the property. Can i still file taxes for 2012 Rental of property also used as your home. Can i still file taxes for 2012   If you rent property that you also use as your home and you rent it less than 15 days during the tax year, do not include the rent you receive in your income and do not deduct rental expenses. Can i still file taxes for 2012 However, you can deduct on Schedule A (Form 1040) the interest, taxes, and casualty and theft losses that are allowed for nonrental property. Can i still file taxes for 2012 See Personal Use of Dwelling Unit (Including Vacation Home) , later. Can i still file taxes for 2012 Rental Expenses This part discusses expenses of renting property that you ordinarily can deduct from your rental income. Can i still file taxes for 2012 It includes information on the expenses you can deduct if you rent part of your property, or if you change your property to rental use. Can i still file taxes for 2012 Depreciation , which you can also deduct from your rental income, is discussed later. Can i still file taxes for 2012 Personal use of rental property. Can i still file taxes for 2012   If you sometimes use your rental property for personal purposes, you must divide your expenses between rental and personal use. Can i still file taxes for 2012 Also, your rental expense deductions may be limited. Can i still file taxes for 2012 See Personal Use of Dwelling Unit (Including Vacation Home) , later. Can i still file taxes for 2012 Part interest. Can i still file taxes for 2012   If you own a part interest in rental property, you can deduct expenses that you paid according to your percentage of ownership. Can i still file taxes for 2012 When to deduct. Can i still file taxes for 2012   If you are a cash-basis taxpayer, you generally deduct your rental expenses in the year you pay them. Can i still file taxes for 2012 Depreciation. Can i still file taxes for 2012   You can begin to depreciate rental property when it is ready and available for rent. Can i still file taxes for 2012 See Placed-in-Service under When Does Depreciation Begin and End in chapter 2 of Publication 527. Can i still file taxes for 2012 Pre-rental expenses. Can i still file taxes for 2012   You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent. Can i still file taxes for 2012 Uncollected rent. Can i still file taxes for 2012   If you are a cash-basis taxpayer, do not deduct uncollected rent. Can i still file taxes for 2012 Because you have not included it in your income, it is not deductible. Can i still file taxes for 2012 Vacant rental property. Can i still file taxes for 2012   If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. Can i still file taxes for 2012 However, you cannot deduct any loss of rental income for the period the property is vacant. Can i still file taxes for 2012 Vacant while listed for sale. Can i still file taxes for 2012   If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. Can i still file taxes for 2012 If the property is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses. Can i still file taxes for 2012 Repairs and Improvements Generally, an expense for repairing or maintaining your rental property may be deducted if you are not required to capitalize the expense. Can i still file taxes for 2012 Improvements. Can i still file taxes for 2012   You must capitalize any expense you pay to improve your rental property. Can i still file taxes for 2012 An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use. Can i still file taxes for 2012 Betterments. Can i still file taxes for 2012   Expenses that may result in a betterment to your property include expenses for fixing a pre-existing defect or condition, enlarging or expanding your property, or increasing the capacity, strength, or quality of your property. Can i still file taxes for 2012 Restoration. Can i still file taxes for 2012   Expenses that may be for restoration include expenses for replacing a substantial structural part of your property, repairing damage to your property after you properly adjusted the basis of your property as a result of a casualty loss, or rebuilding your property to a like-new condition. Can i still file taxes for 2012 Adaptation. Can i still file taxes for 2012   Expenses that may be for adaptation include expenses for altering your property to a use that is not consistent with the intended ordinary use of your property when you began renting the property. Can i still file taxes for 2012 Separate the costs of repairs and improvements, and keep accurate records. Can i still file taxes for 2012 You will need to know the cost of improvements when you sell or depreciate your property. Can i still file taxes for 2012 The expenses you capitalize for improving your property can generally be depreciated as if the improvement were separate property. Can i still file taxes for 2012 Other Expenses Other expenses you can deduct from your rental income include advertising, cleaning and maintenance, utilities, fire and liability insurance, taxes, interest, commissions for the collection of rent, ordinary and necessary travel and transportation, and other expenses, discussed next. Can i still file taxes for 2012 Insurance premiums paid in advance. Can i still file taxes for 2012   If you pay an insurance premium for more than one year in advance, for each year of coverage you can deduct the part of the premium payment that will apply to that year. Can i still file taxes for 2012 You cannot deduct the total premium in the year you pay it. Can i still file taxes for 2012 Legal and other professional fees. Can i still file taxes for 2012   You can deduct, as a rental expense, legal and other professional expenses, such as tax return preparation fees you paid to prepare Schedule E (Form 1040), Part I. Can i still file taxes for 2012 For example, on your 2013 Schedule E, you can deduct fees paid in 2013 to prepare your 2012 Schedule E, Part I. Can i still file taxes for 2012 You can also deduct, as a rental expense, any expense (other than federal taxes and penalties) you paid to resolve a tax underpayment related to your rental activities. Can i still file taxes for 2012 Local benefit taxes. Can i still file taxes for 2012   In most cases, you cannot deduct charges for local benefits that increase the value of your property, such as charges for putting in streets, sidewalks, or water and sewer systems. Can i still file taxes for 2012 These charges are nondepreciable capital expenditures, and must be added to the basis of your property. Can i still file taxes for 2012 However, you can deduct local benefit taxes that are for maintaining, repairing, or paying interest charges for the benefits. Can i still file taxes for 2012 Local transportation expenses. Can i still file taxes for 2012    You may be able to deduct your ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve, or maintain your rental property. Can i still file taxes for 2012 However, transportation expenses incurred to travel between your home and a rental property generally constitute nondeductible commuting costs unless you use your home as your principal place of business. Can i still file taxes for 2012 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 still file taxes for 2012   Generally, if you use your personal car, pickup truck, or light van for rental activities, you can deduct the expenses using one of two methods: actual expenses or the standard mileage rate. Can i still file taxes for 2012 For 2013, the standard mileage rate for business use is 56. Can i still file taxes for 2012 5 cents per mile. Can i still file taxes for 2012 For more information, see chapter 26. Can i still file taxes for 2012    To deduct car expenses under either method, you must keep records that follow the rules in chapter 26. Can i still file taxes for 2012 In addition, you must complete Form 4562, Part V, and attach it to your tax return. Can i still file taxes for 2012 Rental of equipment. Can i still file taxes for 2012   You can deduct the rent you pay for equipment that you use for rental purposes. Can i still file taxes for 2012 However, in some cases, lease contracts are actually purchase contracts. Can i still file taxes for 2012 If so, you cannot deduct these payments. Can i still file taxes for 2012 You can recover the cost of purchased equipment through depreciation. Can i still file taxes for 2012 Rental of property. Can i still file taxes for 2012   You can deduct the rent you pay for property that you use for rental purposes. Can i still file taxes for 2012 If you buy a leasehold for rental purposes, you can deduct an equal part of the cost each year over the term of the lease. Can i still file taxes for 2012 Travel expenses. Can i still file taxes for 2012   You can deduct the ordinary and necessary expenses of traveling away from home if the primary purpose of the trip is to collect rental income or to manage, conserve, or maintain your rental property. Can i still file taxes for 2012 You must properly allocate your expenses between rental and nonrental activities. Can i still file taxes for 2012 You cannot deduct the cost of traveling away from home if the primary purpose of the trip was to improve your property. Can i still file taxes for 2012 You recover the cost of improvements by taking depreciation. Can i still file taxes for 2012 For information on travel expenses, see chapter 26. Can i still file taxes for 2012    To deduct travel expenses, you must keep records that follow the rules in chapter 26. Can i still file taxes for 2012   See Rental Expenses in Publication 527 for more information. Can i still file taxes for 2012 Property Changed to Rental Use If you change your home or other property (or a part of it) to rental use at any time other than the beginning of your tax year, you must divide yearly expenses, such as taxes and insurance, between rental use and personal use. Can i still file taxes for 2012 You can deduct as rental expenses only the part of the expense that is for the part of the year the property was used or held for rental purposes. Can i still file taxes for 2012 You cannot deduct depreciation or insurance for the part of the year the property was held for personal use. Can i still file taxes for 2012 However, you can include the home mortgage interest, qualified mortgage insurance premiums, and real estate tax expenses for the part of the year the property was held for personal use as an itemized deduction on Schedule A (Form 1040). Can i still file taxes for 2012 Example. Can i still file taxes for 2012 Your tax year is the calendar year. Can i still file taxes for 2012 You moved from your home in May and started renting it out on June 1. Can i still file taxes for 2012 You can deduct as rental expenses seven-twelfths of your yearly expenses, such as taxes and insurance. Can i still file taxes for 2012 Starting with June, you can deduct as rental expenses the amounts you pay for items generally billed monthly, such as utilities. Can i still file taxes for 2012 Renting Part of Property If you rent part of your property, you must divide certain expenses between the part of the property used for rental purposes and the part of the property used for personal purposes, as though you actually had two separate pieces of property. Can i still file taxes for 2012 You can deduct the expenses related to the part of the property used for rental purposes, such as home mortgage interest, qualified mortgage insurance premiums, and real estate taxes, as rental expenses on Schedule E (Form 1040). Can i still file taxes for 2012 You can also deduct as rental expenses a portion of other expenses that normally are nondeductible personal expenses, such as expenses for electricity or painting the outside of your house. Can i still file taxes for 2012 There is no change in the types of expenses deductible for the personal-use part of your property. Can i still file taxes for 2012 Generally, these expenses may be deducted only if you itemize your deductions on Schedule A (Form 1040). Can i still file taxes for 2012 You cannot deduct any part of the cost of the first phone line even if your tenants have unlimited use of it. Can i still file taxes for 2012 You do not have to divide the expenses that belong only to the rental part of your property. Can i still file taxes for 2012 For example, if you paint a room that you rent, or if you pay premiums for liability insurance in connection with renting a room in your home, your entire cost is a rental expense. Can i still file taxes for 2012 If you install a second phone line strictly for your tenants' use, all of the cost of the second line is deductible as a rental expense. Can i still file taxes for 2012 You can deduct depreciation, discussed later, on the part of the house used for rental purposes as well as on the furniture and equipment you use for rental purposes. Can i still file taxes for 2012 How to divide expenses. Can i still file taxes for 2012   If an expense is for both rental use and personal use, such as mortgage interest or heat for the entire house, you must divide the expense between the rental use and the personal use. Can i still file taxes for 2012 You can use any reasonable method for dividing the expense. Can i still file taxes for 2012 It may be reasonable to divide the cost of some items (for example, water) based on the number of people using them. Can i still file taxes for 2012 The two most common methods for dividing an expense are based on (1) the number of rooms in your home, and (2) the square footage of your home. Can i still file taxes for 2012 Not Rented for Profit If you do not rent your property to make a profit, you can deduct your rental expenses only up to the amount of your rental income. Can i still file taxes for 2012 You cannot deduct a loss or carry forward to the next year any rental expenses that are more than your rental income for the year. Can i still file taxes for 2012 For more information about the rules for an activity not engaged in for profit, see Not-for-Profit Activities in chapter 1 of Publication 535. Can i still file taxes for 2012 Where to report. Can i still file taxes for 2012   Report your not-for-profit rental income on Form 1040, line 21. Can i still file taxes for 2012 For example, you can include your mortgage interest and any qualified mortgage insurance premiums (if you use the property as your main home or second home), real estate taxes, and casualty losses on the appropriate lines of Schedule A (Form 1040) if you itemize your deductions. Can i still file taxes for 2012   If you itemize your deductions, claim your other rental expenses, subject to the rules explained in chapter 1 of Publication 535, as miscellaneous itemized deductions on Form 1040, Schedule A, line 23. Can i still file taxes for 2012 You can deduct these expenses only if they, together with certain other miscellaneous itemized deductions, total more than 2% of your adjusted gross income. Can i still file taxes for 2012 Personal Use of Dwelling Unit (Including Vacation Home) If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. Can i still file taxes for 2012 In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. Can i still file taxes for 2012 Only your rental expenses may be deducted on Schedule E (Form 1040). Can i still file taxes for 2012 Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). Can i still file taxes for 2012 You must also determine if the dwelling unit is considered a home. Can i still file taxes for 2012 The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. Can i still file taxes for 2012 Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. Can i still file taxes for 2012 There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. Can i still file taxes for 2012 Dwelling unit. Can i still file taxes for 2012   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. Can i still file taxes for 2012 It also includes all structures or other property belonging to the dwelling unit. Can i still file taxes for 2012 A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. Can i still file taxes for 2012   A dwelling unit does not include property used solely as a hotel, motel, inn, or similar establishment. Can i still file taxes for 2012 Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. Can i still file taxes for 2012 Example. Can i still file taxes for 2012   You rent a room in your home that is always available for short-term occupancy by paying customers. Can i still file taxes for 2012 You do not use the room yourself, and you allow only paying customers to use the room. Can i still file taxes for 2012 The room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. Can i still file taxes for 2012 Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. Can i still file taxes for 2012 When dividing your expenses, follow these rules. Can i still file taxes for 2012 Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. Can i still file taxes for 2012 This rule does not apply when determining whether you used the unit as a home. Can i still file taxes for 2012 Any day that the unit is available for rent but not actually rented is not a day of rental use. Can i still file taxes for 2012 Example. Can i still file taxes for 2012 Your beach cottage was available for rent from June 1 through August 31 (92 days). Can i still file taxes for 2012 During that time, except for the first week in August (7 days) when you were unable to find a renter, you rented the cottage at a fair rental price. Can i still file taxes for 2012 The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. Can i still file taxes for 2012 Your family also used the cottage during the last 2 weeks of May (14 days). Can i still file taxes for 2012 The cottage was not used at all before May 17 or after August 31. Can i still file taxes for 2012 You figure the part of the cottage expenses to treat as rental expenses as follows. Can i still file taxes for 2012 The cottage was used for rental a total of 85 days (92 − 7). Can i still file taxes for 2012 The days it was available for rent but not rented (7 days) are not days of rental use. Can i still file taxes for 2012 The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. Can i still file taxes for 2012 You used the cottage for personal purposes for 14 days (the last 2 weeks in May). Can i still file taxes for 2012 The total use of the cottage was 99 days (14 days personal use + 85 days rental use). Can i still file taxes for 2012 Your rental expenses are 85/99 (86%) of the cottage expenses. Can i still file taxes for 2012 Note. Can i still file taxes for 2012 When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. Can i still file taxes for 2012 Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. Can i still file taxes for 2012 Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. Can i still file taxes for 2012 If you have a net loss, you may not be able to deduct all of the rental expenses. Can i still file taxes for 2012 See Dwelling Unit Used as a Home, next. Can i still file taxes for 2012 Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. Can i still file taxes for 2012 You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. Can i still file taxes for 2012 See What is a day of personal use , later. Can i still file taxes for 2012 Fair rental price. Can i still file taxes for 2012   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. Can i still file taxes for 2012 The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. Can i still file taxes for 2012   If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price, do not count that day as a day of rental use in applying (2) above. Can i still file taxes for 2012 Instead, count it as a day of personal use in applying both (1) and (2) above. Can i still file taxes for 2012 What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. Can i still file taxes for 2012 You or any other person who has an interest in the unit, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). Can i still file taxes for 2012 However, see Days used as a main home before or after renting , later. Can i still file taxes for 2012 A member of your family or a member of the family of any other person who owns an interest in the unit, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. Can i still file taxes for 2012 Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. Can i still file taxes for 2012 ), and lineal descendants (children, grandchildren, etc. Can i still file taxes for 2012 ). Can i still file taxes for 2012 Anyone under an arrangement that lets you use some other dwelling unit. Can i still file taxes for 2012 Anyone at less than a fair rental price. Can i still file taxes for 2012 Main home. Can i still file taxes for 2012   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. Can i still file taxes for 2012 Shared equity financing agreement. Can i still file taxes for 2012   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. Can i still file taxes for 2012 Donation of use of property. Can i still file taxes for 2012   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. Can i still file taxes for 2012 Examples. Can i still file taxes for 2012   The following examples show how to determine days of personal use. Can i still file taxes for 2012 Example 1. Can i still file taxes for 2012 You and your neighbor are co-owners of a condominium at the beach. Can i still file taxes for 2012 Last year, you rented the unit to vacationers whenever possible. Can i still file taxes for 2012 The unit was not used as a main home by anyone. Can i still file taxes for 2012 Your neighbor used the unit for 2 weeks last year; you did not use it at all. Can i still file taxes for 2012 Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. Can i still file taxes for 2012 Example 2. Can i still file taxes for 2012 You and your neighbors are co-owners of a house under a shared equity financing agreement. Can i still file taxes for 2012 Your neighbors live in the house and pay you a fair rental price. Can i still file taxes for 2012 Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. Can i still file taxes for 2012 This is because your neighbors rent the house as their main home under a shared equity financing agreement. Can i still file taxes for 2012 Example 3. Can i still file taxes for 2012 You own a rental property that you rent to your son. Can i still file taxes for 2012 Your son does not own any interest in this property. Can i still file taxes for 2012 He uses it as his main home and pays you a fair rental price. Can i still file taxes for 2012 Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. Can i still file taxes for 2012 Example 4. Can i still file taxes for 2012 You rent your beach house to Joshua. Can i still file taxes for 2012 Joshua rents his cabin in the mountains to you. Can i still file taxes for 2012 You each pay a fair rental price. Can i still file taxes for 2012 You are using your house for personal purposes on the days that Joshua uses it because your house is used by Joshua under an arrangement that allows you to use his house. Can i still file taxes for 2012 Days used for repairs and maintenance. Can i still file taxes for 2012   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. Can i still file taxes for 2012 Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. Can i still file taxes for 2012 Days used as a main home before or after renting. Can i still file taxes for 2012   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. Can i still file taxes for 2012 Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. Can i still file taxes for 2012 You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. Can i still file taxes for 2012 However, this special rule does not apply when dividing expenses between rental and personal use. Can i still file taxes for 2012 Examples. Can i still file taxes for 2012   The following examples show how to determine whether you used your rental property as a home. Can i still file taxes for 2012 Example 1. Can i still file taxes for 2012 You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. Can i still file taxes for 2012 You rented the basement apartment at a fair rental price to college students during the regular school year. Can i still file taxes for 2012 You rented to them on a 9-month lease (273 days). Can i still file taxes for 2012 You figured 10% of the total days rented to others at a fair rental price is 27 days. Can i still file taxes for 2012 During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. Can i still file taxes for 2012 Your basement apartment was used as a home because you used it for personal purposes for 30 days. Can i still file taxes for 2012 Rent-free use by your brothers is considered personal use. Can i still file taxes for 2012 Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). Can i still file taxes for 2012 Example 2. Can i still file taxes for 2012 You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). Can i still file taxes for 2012 Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. Can i still file taxes for 2012 You figured 10% of the total days rented to others at a fair rental price is 3 days. Can i still file taxes for 2012 The room was used as a home because you used it for personal purposes for 21 days. Can i still file taxes for 2012 That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). Can i still file taxes for 2012 Example 3. Can i still file taxes for 2012 You own a condominium apartment in a resort area. Can i still file taxes for 2012 You rented it at a fair rental price for a total of 170 days during the year. Can i still file taxes for 2012 For 12 of those days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. Can i still file taxes for 2012 Your family actually used the apartment for 10 of those days. Can i still file taxes for 2012 Therefore, the apartment is treated as having been rented for 160 (170 − 10) days. Can i still file taxes for 2012 You figured 10% of the total days rented to others at a fair rental price is 16 days. Can i still file taxes for 2012 Your family also used the apartment for 7 other days during the year. Can i still file taxes for 2012 You used the apartment as a home because you used it for personal purposes for 17 days. Can i still file taxes for 2012 That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). Can i still file taxes for 2012 Minimal rental use. Can i still file taxes for 2012   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. Can i still file taxes for 2012 See Used as a home but rented less than 15 days , later, for more information. Can i still file taxes for 2012 Limit on deductions. Can i still file taxes for 2012   Renting a dwelling unit that is considered a home is not a passive activity. Can i still file taxes for 2012 Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. Can i still file taxes for 2012 The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. Can i still file taxes for 2012 Any expenses carried forward to the next year will be subject to any limits that apply for that year. Can i still file taxes for 2012 This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. Can i still file taxes for 2012   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 9-1. Can i still file taxes for 2012 Reporting Income and Deductions Property not used for personal purposes. Can i still file taxes for 2012   If you do not use a dwelling unit for personal purposes, see How To Report Rental Income and Expenses , later, for how to report your rental income and expenses. Can i still file taxes for 2012 Property used for personal purposes. Can i still file taxes for 2012   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. Can i still file taxes for 2012 Not used as a home. Can i still file taxes for 2012   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. Can i still file taxes for 2012 Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in Dividing Expenses . Can i still file taxes for 2012 The expenses for personal use are not deductible as rental expenses. Can i still file taxes for 2012   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses , later. Can i still file taxes for 2012 Used as a home but rented less than 15 days. Can i still file taxes for 2012   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). Can i still file taxes for 2012 You are not required to report the rental income and rental expenses from this activity. Can i still file taxes for 2012 The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). Can i still file taxes for 2012 See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. Can i still file taxes for 2012 Used as a home and rented 15 days or more. Can i still file taxes for 2012   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. Can i still file taxes for 2012 Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in Dividing Expenses . Can i still file taxes for 2012 The expenses for personal use are not deductible as rental expenses. Can i still file taxes for 2012   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. Can i still file taxes for 2012 You do not need to use Worksheet 9-1. Can i still file taxes for 2012   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. Can i still file taxes for 2012 To figure your deductible rental expenses and any carryover to next year, use Worksheet 9-1. Can i still file taxes for 2012 Depreciation You recover the cost of income-producing property through yearly tax deductions. Can i still file taxes for 2012 You do this by depreciating the property; that is, by deducting some of the cost each year on your tax return. Can i still file taxes for 2012 Three factors determine how much depreciation you can deduct each year: (1) your basis in the property, (2) the recovery period for the property, and (3) the depreciation method used. Can i still file taxes for 2012 You cannot simply deduct your mortgage or principal payments, or the cost of furniture, fixtures, and equipment, as an expense. Can i still file taxes for 2012 You can deduct depreciation only on the part of your property used for rental purposes. Can i still file taxes for 2012 Depreciation reduces your basis for figuring gain or loss on a later sale or exchange. Can i still file taxes for 2012 You may have to use Form 4562 to figure and report your depreciation. Can i still file taxes for 2012 See How To Report Rental Income and Expenses , later. Can i still file taxes for 2012 Alternative minimum tax (AMT). Can i still file taxes for 2012    If you use accelerated depreciation, you may be subject to the AMT. Can i still file taxes for 2012 Accelerated depreciation allows you to deduct more depreciation earlier in the recovery period than you could deduct using a straight line method (same deduction each year). Can i still file taxes for 2012 Claiming the correct amount of depreciation. Can i still file taxes for 2012   You should claim the correct amount of depreciation each tax year. Can i still file taxes for 2012 If you did not claim all the depreciation you were entitled to deduct, you must still reduce your basis in the property by the full amount of depreciation that you could have deducted. Can i still file taxes for 2012   If you deducted an incorrect amount of depreciation for property in any year, you may be able to make a correction by filing Form 1040X, Amended U. Can i still file taxes for 2012 S Individual Income Tax Return. Can i still file taxes for 2012 If you are not allowed to make the correction on an amended return, you can change your accounting method to claim the correct amount of depreciation. Can i still file taxes for 2012 See Claiming the correct amount of depreciation in chapter 2 of Publication 527 for more information. Can i still file taxes for 2012 Changing your accounting method to deduct unclaimed depreciation. Can i still file taxes for 2012   To change your accounting method, you generally must file Form 3115, Application for Change in Accounting Method, to get the consent of the IRS. Can i still file taxes for 2012 In some instances, that consent is automatic. Can i still file taxes for 2012 For more information, see chapter 1 of Publication 946. Can i still file taxes for 2012 Land. Can i still file taxes for 2012   You cannot depreciate the cost of land because land generally does not wear out, become obsolete, or get used up. Can i still file taxes for 2012 The costs of clearing, grading, planting, and landscaping are usually all part of the cost of land and cannot be depreciated. Can i still file taxes for 2012 More information. Can i still file taxes for 2012   See Publication 527 for more information about depreciating rental property and see Publication 946 for more information about depreciation. Can i still file taxes for 2012 Limits on Rental Losses If you have a loss from your rental real estate activity, two sets of rules may limit the amount of loss you can deduct. Can i still file taxes for 2012 You must consider these rules in the order shown below. Can i still file taxes for 2012 At-risk rules. Can i still file taxes for 2012 These rules are applied first if there is investment in your rental real estate activity for which you are not at risk. Can i still file taxes for 2012 This applies only if the real property was placed in service after 1986. Can i still file taxes for 2012 Passive activity limits. Can i still file taxes for 2012 Generally, rental real estate activities are considered passive activities and losses are not deductible unless you have income from other passive activities to offset them. Can i still file taxes for 2012 However, there are exceptions. Can i still file taxes for 2012 At-Risk Rules You may be subject to the at-risk rules if you have: A loss from an activity carried on as a trade or business or for the production of income, and Amounts invested in the activity for which you are not fully at risk. Can i still file taxes for 2012 Losses from holding real property (other than mineral property) placed in service before 1987 are not subject to the at-risk rules. Can i still file taxes for 2012 In most cases, any loss from an activity subject to the at-risk rules is allowed only to the extent of the total amount you have at risk in the activity at the end of the tax year. Can i still file taxes for 2012 You are considered at risk in an activity to the extent of cash and the adjusted basis of other property you contributed to the activity and certain amounts borrowed for use in the activity. Can i still file taxes for 2012 See Publication 925 for more information. Can i still file taxes for 2012 Passive Activity Limits In most cases, all rental real estate activities (except those of certain real estate professionals, discussed later) are passive activities. Can i still file taxes for 2012 For this purpose, a rental activity is an activity from which you receive income mainly for the use of tangible property, rather than for services. Can i still file taxes for 2012 Limits on passive activity deductions and credits. Can i still file taxes for 2012    Deductions or losses from passive activities are limited. Can i still file taxes for 2012 You generally cannot offset income, other than passive income, with losses from passive activities. Can i still file taxes for 2012 Nor can you offset taxes on income, other than passive income, with credits resulting from passive activities. Can i still file taxes for 2012 Any excess loss or credit is carried forward to the next tax year. Can i still file taxes for 2012   For a detailed discussion of these rules, see Publication 925. Can i still file taxes for 2012    You may have to complete Form 8582 to figure the amount of any passive activity loss for the current tax year for all activities and the amount of the passive activity loss allowed on your tax return. Can i still file taxes for 2012 Real estate professionals. Can i still file taxes for 2012   Rental activities in which you materially participated during the year are not passive activities if, for that year, you were a real estate professional. Can i still file taxes for 2012 For a detailed discussion of the requirements, see Publication 527. Can i still file taxes for 2012 For a detailed discussion of material participation, see Publication 925. Can i still file taxes for 2012 Exception for Personal Use of Dwelling Unit If you used the rental property as a home during the year, any income, deductions, gain, or loss allocable to such use shall not be taken into account for purposes of the passive activity loss limitation. Can i still file taxes for 2012 Instead, follow the rules explained in Personal Use of Dwelling Unit (Including Vacation Home), earlier. Can i still file taxes for 2012 Exception for Rental Real Estate Activities With Active Participation If you or your spouse actively participated in a passive rental real estate activity, you may be able to deduct up to $25,000 of loss from the activity from your nonpassive income. Can i still file taxes for 2012 This special allowance is an exception to the general rule disallowing losses in excess of income from passive activities. Can i still file taxes for 2012 Similarly, you may be able to offset credits from the activity against the tax on up to $25,000 of nonpassive income after taking into account any losses allowed under this exception. Can i still file taxes for 2012 Active participation. Can i still file taxes for 2012   You actively participated in a rental real estate activity if you (and your spouse) owned at least 10% of the rental property and you made management decisions or arranged for others to provide services (such as repairs) in a significant and bona fide sense. Can i still file taxes for 2012 Management decisions that may count as active participation include approving new tenants, deciding on rental terms, approving expenditures, and similar decisions. Can i still file taxes for 2012 Maximum special allowance. Can i still file taxes for 2012   The maximum special allowance is: $25,000 for single individuals and married individuals filing a joint return for the tax year, $12,500 for married individuals who file separate returns for the tax year and lived apart from their spouses at all times during the tax year, and $25,000 for a qualifying estate reduced by the special allowance for which the surviving spouse qualified. Can i still file taxes for 2012   If your modified adjusted gross income (MAGI) is $100,000 or less ($50,000 or less if married filing separately), you can deduct your loss up to the amount specified above. Can i still file taxes for 2012 If your MAGI is more than $100,000 (more than $50,000 if married filing separately), your special allowance is limited to 50% of the difference between $150,000 ($75,000 if married filing separately) and your MAGI. Can i still file taxes for 2012   Generally, if your MAGI is $150,000 or more ($75,000 or more if you are married filing separately), there is no special allowance. Can i still file taxes for 2012 More information. Can i still file taxes for 2012   See Publication 925 for more information on the passive loss limits, including information on the treatment of unused disallowed passive losses and credits and the treatment of gains and losses realized on the disposition of a passive activity. Can i still file taxes for 2012 How To Report Rental Income and Expenses The basic form for reporting residential rental income and expenses is Schedule E (Form 1040). Can i still file taxes for 2012 However, do not use that schedule to report a not-for-profit activity. Can i still file taxes for 2012 See Not Rented for Profit, earlier. Can i still file taxes for 2012 Providing substantial services. Can i still file taxes for 2012   If you provide substantial services that are primarily for your tenant's convenience, such as regular cleaning, changing linen, or maid service, report your rental income and expenses on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business (Sole Proprietorship). Can i still file taxes for 2012 Substantial services do not include the furnishing of heat and light, cleaning of public areas, trash collection, etc. Can i still file taxes for 2012 For information, see Publication 334, Tax Guide for Small Business. Can i still file taxes for 2012 You also may have to pay self-employment tax on your rental income using Schedule SE (Form 1040), Self-Employment Tax. Can i still file taxes for 2012   Use Form 1065, U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 Return of Partnership Income, if your rental activity is a partnership (including a partnership with your spouse unless it is a qualified joint venture). Can i still file taxes for 2012 Qualified joint venture. Can i still file taxes for 2012   If you and your spouse each materially participate as the only members of a jointly owned and operated real estate business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. Can i still file taxes for 2012 This election, in most cases, will not increase the total tax owed on the joint return, but it does give each of you credit for social security earnings on which retirement benefits are based and for Medicare coverage if your rental income is subject to self-employment tax. Can i still file taxes for 2012 For more information, see Publication 527. Can i still file taxes for 2012 Form 1098, Mortgage Interest Statement. Can i still file taxes for 2012    If you paid $600 or more of mortgage interest on your rental property to any one person, you should receive a Form 1098, or similar statement showing the interest you paid for the year. Can i still file taxes for 2012 If you and at least one other person (other than your spouse if you file a joint return) were liable for, and paid interest on the mortgage, and the other person received the Form 1098, report your share of the interest on Schedule E (Form 1040), line 13. Can i still file taxes for 2012 Attach a statement to your return showing the name and address of the other person. Can i still file taxes for 2012 In the left margin of Schedule E, next to line 13, enter “See attached. Can i still file taxes for 2012 ” Schedule E (Form 1040) If you rent buildings, rooms, or apartments, and provide basic services such as heat and light, trash collection, etc. Can i still file taxes for 2012 , you normally report your rental income and expenses on Schedule E, Part I. Can i still file taxes for 2012 List your total income, expenses, and depreciation for each rental property. Can i still file taxes for 2012 Be sure to enter the number of fair rental and personal use days on line 2. Can i still file taxes for 2012 If you have more than three rental or royalty properties, complete and attach as many Schedules E as are needed to list the properties. Can i still file taxes for 2012 Complete lines 1 and 2 for each property. Can i still file taxes for 2012 However, fill in lines 23a through 26 on only one Schedule E. Can i still file taxes for 2012 On Schedule E, page 1, line 18, enter the depreciation you are claiming for each property. Can i still file taxes for 2012 To find out if you need to attach Form 4562, see Form 4562, in chapter 3 of Publication 527. Can i still file taxes for 2012 If you have a loss from your rental real estate activity, you also may need to complete one or both of the following forms. Can i still file taxes for 2012 Form 6198, At-Risk Limitations. Can i still file taxes for 2012 See At-Risk Rules , earlier. Can i still file taxes for 2012 Also see Publication 925. Can i still file taxes for 2012 Form 8582, Passive Activity Loss Limitations. Can i still file taxes for 2012 See Passive Activity Limits , earlier. Can i still file taxes for 2012 Page 2 of Schedule E is used to report income or loss from partnerships, S corporations, estates, trusts, and real estate mortgage investment conduits. Can i still file taxes for 2012 If you need to use page 2 of Schedule E, be sure to use page 2 of the same Schedule E you used to enter your rental activity on page 1. Can i still file taxes for 2012 Also, include the amount from line 26 (Part I) in the “Total income or (loss)” on line 41 (Part V). Can i still file taxes for 2012 Worksheet 9-1. Can i still file taxes for 2012 Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. Can i still file taxes for 2012 Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . Can i still file taxes for 2012 ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. Can i still file taxes for 2012 Rental Use Percentage A. Can i still file taxes for 2012 Total days available for rent at fair rental price A. Can i still file taxes for 2012       B. Can i still file taxes for 2012 Total days available for rent (line A) but not rented B. Can i still file taxes for 2012       C. Can i still file taxes for 2012 Total days of rental use. Can i still file taxes for 2012 Subtract line B from line A C. Can i still file taxes for 2012       D. Can i still file taxes for 2012 Total days of personal use (including days rented at less than fair rental price) D. Can i still file taxes for 2012       E. Can i still file taxes for 2012 Total days of rental and personal use. Can i still file taxes for 2012 Add lines C and D E. Can i still file taxes for 2012       F. Can i still file taxes for 2012 Percentage of expenses allowed for rental. Can i still file taxes for 2012 Divide line C by line E     F. Can i still file taxes for 2012   PART II. Can i still file taxes for 2012 Allowable Rental Expenses 1. Can i still file taxes for 2012 Enter rents received 1. Can i still file taxes for 2012   2a. Can i still file taxes for 2012 Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. Can i still file taxes for 2012       b. Can i still file taxes for 2012 Enter the rental portion of real estate taxes b. Can i still file taxes for 2012       c. Can i still file taxes for 2012 Enter the rental portion of deductible casualty and theft losses (see instructions) c. Can i still file taxes for 2012       d. Can i still file taxes for 2012 Enter direct rental expenses (see instructions) d. Can i still file taxes for 2012       e. Can i still file taxes for 2012 Fully deductible rental expenses. Can i still file taxes for 2012 Add lines 2a–2d. Can i still file taxes for 2012 Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. Can i still file taxes for 2012   3. Can i still file taxes for 2012 Subtract line 2e from line 1. Can i still file taxes for 2012 If zero or less, enter -0- 3. Can i still file taxes for 2012   4a. Can i still file taxes for 2012 Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. Can i still file taxes for 2012       b. Can i still file taxes for 2012 Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. Can i still file taxes for 2012       c. Can i still file taxes for 2012 Carryover of operating expenses from 2012 worksheet c. Can i still file taxes for 2012       d. Can i still file taxes for 2012 Add lines 4a–4c d. Can i still file taxes for 2012       e. Can i still file taxes for 2012 Allowable expenses. Can i still file taxes for 2012 Enter the smaller of line 3 or line 4d (see instructions) 4e. Can i still file taxes for 2012   5. Can i still file taxes for 2012 Subtract line 4e from line 3. Can i still file taxes for 2012 If zero or less, enter -0- 5. Can i still file taxes for 2012   6a. Can i still file taxes for 2012 Enter the rental portion of excess casualty and theft losses (see instructions) 6a. Can i still file taxes for 2012       b. Can i still file taxes for 2012 Enter the rental portion of depreciation of the dwelling unit b. Can i still file taxes for 2012       c. Can i still file taxes for 2012 Carryover of excess casualty losses and depreciation from 2012 worksheet c. Can i still file taxes for 2012       d. Can i still file taxes for 2012 Add lines 6a–6c d. Can i still file taxes for 2012       e. Can i still file taxes for 2012 Allowable excess casualty and theft losses and depreciation. Can i still file taxes for 2012 Enter the smaller of  line 5 or line 6d (see instructions) 6e. Can i still file taxes for 2012   PART III. Can i still file taxes for 2012 Carryover of Unallowed Expenses to Next Year 7a. Can i still file taxes for 2012 Operating expenses to be carried over to next year. Can i still file taxes for 2012 Subtract line 4e from line 4d 7a. Can i still file taxes for 2012   b. Can i still file taxes for 2012 Excess casualty and theft losses and depreciation to be carried over to next year. Can i still file taxes for 2012  Subtract line 6e from line 6d b. Can i still file taxes for 2012   Worksheet 9-1 Instructions. Can i still file taxes for 2012 Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. Can i still file taxes for 2012 Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. Can i still file taxes for 2012 Line 2a. Can i still file taxes for 2012 Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. Can i still file taxes for 2012 Do not include interest on a loan that did not benefit the dwelling unit. Can i still file taxes for 2012 For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. Can i still file taxes for 2012 Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. Can i still file taxes for 2012 Include the rental portion of this interest in the total you enter on line 2a of the worksheet. Can i still file taxes for 2012   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. Can i still file taxes for 2012 See the Schedule A instructions. Can i still file taxes for 2012 However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. Can i still file taxes for 2012 See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. Can i still file taxes for 2012 Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. Can i still file taxes for 2012   Note. Can i still file taxes for 2012 Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. Can i still file taxes for 2012 Instead, figure the personal portion on a separate Schedule A. Can i still file taxes for 2012 If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. Can i still file taxes for 2012           Line 2c. Can i still file taxes for 2012 Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. Can i still file taxes for 2012 To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. Can i still file taxes for 2012 If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. Can i still file taxes for 2012 On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. Can i still file taxes for 2012 Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. Can i still file taxes for 2012   Note. Can i still file taxes for 2012 Do not file this Form 4684 or use it to figure your personal losses on Schedule A. Can i still file taxes for 2012 Instead, figure the personal portion on a separate Form 4684. Can i still file taxes for 2012           Line 2d. Can i still file taxes for 2012 Enter the total of your rental expenses that are directly related only to the rental activity. Can i still file taxes for 2012 These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. Can i still file taxes for 2012 Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. Can i still file taxes for 2012           Line 2e. Can i still file taxes for 2012 You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. Can i still file taxes for 2012 Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. Can i still file taxes for 2012           Line 4b. Can i still file taxes for 2012 On line 2a, you entered the rental portion of the mortgage interest and qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. Can i still file taxes for 2012 If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. Can i still file taxes for 2012 Do not include interest on a loan that did not benefit the dwelling unit (as explained in the line 2a instructions). Can i still file taxes for 2012           Line 4e. Can i still file taxes for 2012 You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. Can i still file taxes for 2012 *           Line 6a. Can i still file taxes for 2012 To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. Can i still file taxes for 2012   A. Can i still file taxes for 2012 Enter the amount from Form 4684, line 10       B. Can i still file taxes for 2012 Enter the rental portion of line A       C. Can i still file taxes for 2012 Enter the amount from line 2c of this worksheet       D. Can i still file taxes for 2012 Subtract line C from line B. Can i still file taxes for 2012 Enter the result here and on line 6a of this worksheet               Line 6e. Can i still file taxes for 2012 You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. Can i still file taxes for 2012 * *Allocating the limited deduction. Can i still file taxes for 2012 If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. Can i still file taxes for 2012 Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. Can i still file taxes for 2012 Prev  Up  Next   Home   More Online Publications
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If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Altoona 1601 Eleventh Ave.
Altoona, PA 16601

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)
 

Services Provided

(814) 944-3532
Bethlehem 3 W. Broad St.
Bethlehem, PA 18018

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)
 

Services Provided

(610) 865-8208
Butler 220 S. Main St.
Butler PA 16001

Monday-Thursday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(724) 282-4531
Cranberry 230 Executive Drive
Cranberry TWP, PA 16066

Monday - 8:30 a.m. - 3:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(724) 772-5111
Erie 1314 Griswold Plaza
Erie, PA 16501

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(814) 456-8967
Harrisburg 228 Walnut St.
Harrisburg, PA 17108

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(717) 777-9650
Horsham 200 Lakeside Drive
Horsham, PA 19044

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:30 p.m. - 2:30 p.m.)

 

Services Provided

(215) 887-6134
Johnstown 319 Washington St.
Johnstown, PA 15901 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(814) 533-4221 
King of Prussia  601 South Henderson Rd.
King of Prussia, PA 19406 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(610) 992-5130 
Lancaster  1720 Hempstead Rd. 
Lancaster, PA 17601

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(717) 291-1994

 

Media  1400 N. Providence Rd.
Media, PA 19063 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(610) 891-6002 
Monroeville  4314 Old William Penn Highway
Monroeville, PA 15146

Monday-Friday - 8:30 a.m. - 4:30 p.m..
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(412) 856-1913

 

Philadelphia  600 Arch St.
Philadelphia, PA 19106 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(215) 861-1225 
Pittsburgh  1000 Liberty Avenue
Pittsburgh, PA 15222 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(412) 395-5667 
Reading  201 Penn St.
Reading, PA 19601 

Monday-Friday - 8:30  a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(610) 320-5154 
Scranton  409 Lackawanna Ave.
Scranton, PA 18503 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(570) 961-2493

 

State College/
remote Taxpayer
Assistance
available at
RSVP of
Centre County
Willowbank
Building
 
RSVP of Centre County,
Willowbank Building
420 Holmes Street,
Room 339
Bellefonte,PA 16823

Monday-Friday, 8:30 a.m.-4:00 p.m.
(Closed Wednesdays from 12:00 noon to 1:00 p.m.)

 

 Virtual Services Provided

(814) 234-8735
Washington  162 W. Chestnut St.
Washington, PA 15301 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(724) 229-5985 
Wilkes-Barre  7 North Wilkes-Barre Blvd.
Wilkes-Barre, PA 18702

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(570) 821-4076 
Williamsport  330 Pine St.
Williamsport, PA 17701 

Monday - Friday - 8:30 a.m.-4:30 p.m.; 
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

**This office will be closed 3/31**

 

Services Provided

(570) 326-1632 
York  2670 Industrial Highway
York, PA 17402 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(717) 757-4977

 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (215) 861-1304 in Philadelphia or (412) 395-5987 in Pittsburgh, or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104
 

Partnerships

IRS and organizations all over the country are partnering to assist individual and families. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
600 Arch St.
Philadelphia, PA 19106

Internal Revenue Service
WS Moorehead Bldg
1000 Liberty Ave.
Pittsburgh, PA 15226

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 31-Mar-2014

The Can I Still File Taxes For 2012

Can i still file taxes for 2012 3. Can i still file taxes for 2012   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. Can i still file taxes for 2012 Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Can i still file taxes for 2012 Also take credit for the estimated tax you paid for 2013. Can i still file taxes for 2012 These credits are subtracted from your total tax. Can i still file taxes for 2012 Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Can i still file taxes for 2012 If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. Can i still file taxes for 2012 Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. Can i still file taxes for 2012 Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. Can i still file taxes for 2012 Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Can i still file taxes for 2012 Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Can i still file taxes for 2012 You should receive a separate Form W-2 from each employer you worked for. Can i still file taxes for 2012 If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Can i still file taxes for 2012 However, your employer must provide or send it to you by January 31, 2014. Can i still file taxes for 2012 If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Can i still file taxes for 2012 If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. Can i still file taxes for 2012 If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Can i still file taxes for 2012 The phone number for the IRS is listed in chapter 5. Can i still file taxes for 2012 You will be asked for the following information. Can i still file taxes for 2012 Your name, address, city and state, zip code, and social security number. Can i still file taxes for 2012 Your employer's name, address, city, state, zip code, and the employer's identification number (if known). Can i still file taxes for 2012 An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. Can i still file taxes for 2012 The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. Can i still file taxes for 2012 Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Can i still file taxes for 2012 Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. Can i still file taxes for 2012 In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Can i still file taxes for 2012 Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. Can i still file taxes for 2012 If you file a paper tax return, attach Copy B of Form W-2 to your return. Can i still file taxes for 2012 Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Can i still file taxes for 2012 If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Can i still file taxes for 2012 Report the amounts you won on line 21 of Form 1040. Can i still file taxes for 2012 Take credit for the tax withheld on line 62 of Form 1040. Can i still file taxes for 2012 If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Can i still file taxes for 2012 Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. Can i still file taxes for 2012 However, you cannot deduct more than the gambling winnings you report on Form 1040. Can i still file taxes for 2012 File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. Can i still file taxes for 2012 The 1099 Series Most forms in the 1099 series are not filed with your return. Can i still file taxes for 2012 In general, these forms should be furnished to you by January 31, 2014. Can i still file taxes for 2012 Unless instructed to file any of these forms with your return, keep them for your records. Can i still file taxes for 2012 There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Can i still file taxes for 2012 ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. Can i still file taxes for 2012 If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Can i still file taxes for 2012 See the instructions to these forms for details. Can i still file taxes for 2012 Reporting your withholding. Can i still file taxes for 2012   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. Can i still file taxes for 2012 Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Can i still file taxes for 2012 Form 1099-R. Can i still file taxes for 2012   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. Can i still file taxes for 2012 Do not attach any other Form 1099. Can i still file taxes for 2012 Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. Can i still file taxes for 2012 Call the telephone number or write to the address given for the payer on the form. Can i still file taxes for 2012 The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Can i still file taxes for 2012 A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Can i still file taxes for 2012 In certain situations, you will receive two forms in place of the original incorrect form. Can i still file taxes for 2012 This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Can i still file taxes for 2012 One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Can i still file taxes for 2012 This form will have an “X” in the “CORRECTED” box at the top of the form. Can i still file taxes for 2012 The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Can i still file taxes for 2012 Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 Individual Income Tax Return. Can i still file taxes for 2012 Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Can i still file taxes for 2012 Do not include any amount withheld from your spouse's income. Can i still file taxes for 2012 However, different rules may apply if you live in a community property state. Can i still file taxes for 2012 Community property states. Can i still file taxes for 2012   The following are community property states. Can i still file taxes for 2012 Arizona. Can i still file taxes for 2012 California. Can i still file taxes for 2012 Idaho. Can i still file taxes for 2012 Louisiana. Can i still file taxes for 2012 Nevada. Can i still file taxes for 2012 New Mexico. Can i still file taxes for 2012 Texas. Can i still file taxes for 2012 Washington. Can i still file taxes for 2012 Wisconsin. Can i still file taxes for 2012 Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. Can i still file taxes for 2012 If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. Can i still file taxes for 2012 If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. Can i still file taxes for 2012   For more information on these rules, and some exceptions, see Publication 555, Community Property. Can i still file taxes for 2012 Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. Can i still file taxes for 2012 Fiscal year withholding. Can i still file taxes for 2012    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. Can i still file taxes for 2012 You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. Can i still file taxes for 2012 You will be able to claim credit for that withholding on your return for your next fiscal year. Can i still file taxes for 2012   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. Can i still file taxes for 2012   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. Can i still file taxes for 2012 Add to that the income you received during the rest of your fiscal year. Can i still file taxes for 2012 Example. Can i still file taxes for 2012 Miles Hanson files his return for a fiscal year ending June 30, 2013. Can i still file taxes for 2012 In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. Can i still file taxes for 2012 His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. Can i still file taxes for 2012 See Table 3-1 . Can i still file taxes for 2012 On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. Can i still file taxes for 2012 However, he takes credit for all $3,380 that was withheld during 2012. Can i still file taxes for 2012 On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. Can i still file taxes for 2012 On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. Can i still file taxes for 2012 Table 3-1. Can i still file taxes for 2012 Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. Can i still file taxes for 2012  2Calendar year (January 1 – December 31). Can i still file taxes for 2012   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. Can i still file taxes for 2012   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. Can i still file taxes for 2012 Backup withholding. Can i still file taxes for 2012   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. Can i still file taxes for 2012 Example. Can i still file taxes for 2012 Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). Can i still file taxes for 2012 Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. Can i still file taxes for 2012 Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Can i still file taxes for 2012 Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Can i still file taxes for 2012 You must use Form 1040 or Form 1040A if you paid estimated tax. Can i still file taxes for 2012 You cannot file Form 1040EZ. Can i still file taxes for 2012 If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Can i still file taxes for 2012 , from the fiduciary. Can i still file taxes for 2012 If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). Can i still file taxes for 2012 On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. Can i still file taxes for 2012 However, do not include this amount in the total on line 37. Can i still file taxes for 2012 Instead, enter the amount on Form 1040, line 63. Can i still file taxes for 2012 This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. Can i still file taxes for 2012 Name changed. Can i still file taxes for 2012   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. Can i still file taxes for 2012  The statement should cover payments you made jointly with your spouse as well as any you made separately. Can i still file taxes for 2012   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. Can i still file taxes for 2012 This prevents delays in processing your return and issuing refunds. Can i still file taxes for 2012 It also safeguards your future social security benefits. Can i still file taxes for 2012 For more information, call the Social Security Administration at 1-800-772-1213. Can i still file taxes for 2012 Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Can i still file taxes for 2012 If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Can i still file taxes for 2012 One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Can i still file taxes for 2012 If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Can i still file taxes for 2012 Example. Can i still file taxes for 2012 James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. Can i still file taxes for 2012 They file separate 2013 Forms 1040. Can i still file taxes for 2012 James' tax is $4,000 and Evelyn's is $1,000. Can i still file taxes for 2012 If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. Can i still file taxes for 2012 Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). Can i still file taxes for 2012 The balance, $600 (20% of $3,000), is Evelyn's share. Can i still file taxes for 2012 Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Can i still file taxes for 2012 If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Can i still file taxes for 2012 See Example earlier under Separate Returns. Can i still file taxes for 2012 If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. Can i still file taxes for 2012 If you divorced and remarried in 2013, enter your present spouse's SSN in that space. Can i still file taxes for 2012 Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. Can i still file taxes for 2012 Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. Can i still file taxes for 2012 In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. Can i still file taxes for 2012 If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Can i still file taxes for 2012 Two or more employers. Can i still file taxes for 2012   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. Can i still file taxes for 2012 You may be able to claim the excess as a credit against your income tax when you file your return. Can i still file taxes for 2012 Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. Can i still file taxes for 2012 Figure the excess withholding on the appropriate worksheet. Can i still file taxes for 2012    Table 3-2. Can i still file taxes for 2012 Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. Can i still file taxes for 2012 2% $7,049. Can i still file taxes for 2012 40 Tier 1 RRTA $113,700 6. Can i still file taxes for 2012 2% $7,049. Can i still file taxes for 2012 40 Tier 2 RRTA $84,300 4. Can i still file taxes for 2012 4% $3,709. Can i still file taxes for 2012 20 Joint returns. Can i still file taxes for 2012   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. Can i still file taxes for 2012 Note. Can i still file taxes for 2012 All wages are subject to Medicare tax withholding. Can i still file taxes for 2012 Employer's error. Can i still file taxes for 2012   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. Can i still file taxes for 2012 If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. Can i still file taxes for 2012 File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Can i still file taxes for 2012 Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. Can i still file taxes for 2012 Note. Can i still file taxes for 2012 If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. Can i still file taxes for 2012 Where to claim credit for excess social security withholding. Can i still file taxes for 2012   If you file Form 1040, enter the excess on line 69. Can i still file taxes for 2012   If you file Form 1040A, include the excess in the total on line 41. Can i still file taxes for 2012 Write “Excess SST” and show the amount of the credit in the space to the left of the line. Can i still file taxes for 2012   You cannot claim excess social security tax withholding on Form 1040EZ. Can i still file taxes for 2012 Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. Can i still file taxes for 2012 Where to claim credit for excess tier 1 RRTA withholding. Can i still file taxes for 2012   If you file Form 1040, enter the excess on line 69. Can i still file taxes for 2012   If you file Form 1040A, include the excess in the total on line 41. Can i still file taxes for 2012 Write “Excess SST” and show the amount of the credit in the space to the left of the line. Can i still file taxes for 2012   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. Can i still file taxes for 2012 How to claim refund of excess tier 2 RRTA. Can i still file taxes for 2012   To claim a refund of tier 2 tax, use Form 843. Can i still file taxes for 2012 Be sure to attach a copy of all of your Forms W-2. Can i still file taxes for 2012   See Worksheet 3-3 and the Instructions for Form 843, for more details. Can i still file taxes for 2012 Worksheet 3-1. Can i still file taxes for 2012 Excess Social Security—Nonrailroad Employees 1. Can i still file taxes for 2012 Add all social security tax withheld (but not more than  $7,049. Can i still file taxes for 2012 40 for each employer). Can i still file taxes for 2012 This tax should be shown  in box 4 of your Forms W-2. Can i still file taxes for 2012 Enter the total here 1. Can i still file taxes for 2012   2. Can i still file taxes for 2012 Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Can i still file taxes for 2012   3. Can i still file taxes for 2012 Add lines 1 and 2. Can i still file taxes for 2012 If $7,049. Can i still file taxes for 2012 40 or less, stop here. Can i still file taxes for 2012 You cannot claim the credit 3. Can i still file taxes for 2012   4. Can i still file taxes for 2012 Social security limit 4. Can i still file taxes for 2012 $7,049. Can i still file taxes for 2012 40 5. Can i still file taxes for 2012 Excess. Can i still file taxes for 2012 Subtract line 4 from line 3 5. Can i still file taxes for 2012   Worksheet 3-2. Can i still file taxes for 2012 Excess Social Security and Tier 1 RRTA—Railroad Employees 1. Can i still file taxes for 2012 Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. Can i still file taxes for 2012 40 for each employer). Can i still file taxes for 2012 Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. Can i still file taxes for 2012 Enter the total here 1. Can i still file taxes for 2012   2. Can i still file taxes for 2012 Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Can i still file taxes for 2012   3. Can i still file taxes for 2012 Add lines 1 and 2. Can i still file taxes for 2012 If $7,049. Can i still file taxes for 2012 40 or less, stop here. Can i still file taxes for 2012 You cannot claim the credit 3. Can i still file taxes for 2012   4. Can i still file taxes for 2012 Social security and tier 1 RRTA tax limit 4. Can i still file taxes for 2012 $7,049. Can i still file taxes for 2012 40 5. Can i still file taxes for 2012 Excess. Can i still file taxes for 2012 Subtract line 4 from line 3 5. Can i still file taxes for 2012   Worksheet 3-3. Can i still file taxes for 2012 Excess Tier 2 RRTA—Railroad Employees 1. Can i still file taxes for 2012 Add all tier 2 RRTA tax withheld (but not more than $3,709. Can i still file taxes for 2012 20 for each employer). Can i still file taxes for 2012 Box 14 of your Forms W-2 should show tier 2 RRTA tax. Can i still file taxes for 2012 Enter the total here 1. Can i still file taxes for 2012   2. Can i still file taxes for 2012 Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Can i still file taxes for 2012   3. Can i still file taxes for 2012 Add lines 1 and 2. Can i still file taxes for 2012 If $3,709. Can i still file taxes for 2012 20 or less, stop here. Can i still file taxes for 2012 You cannot claim the credit. Can i still file taxes for 2012 3. Can i still file taxes for 2012   4. Can i still file taxes for 2012 Tier 2 RRTA tax limit 4. Can i still file taxes for 2012 $3,709. Can i still file taxes for 2012 20 5. Can i still file taxes for 2012 Excess. Can i still file taxes for 2012 Subtract line 4 from line 3. Can i still file taxes for 2012 5. Can i still file taxes for 2012   Prev  Up  Next   Home   More Online Publications