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Can You File Your 2012 Taxes Now

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Can You File Your 2012 Taxes Now

Can you file your 2012 taxes now Index A Adopted child, Adopted child. Can you file your 2012 taxes now Adoption taxpayer identification number (ATIN), Married child. Can you file your 2012 taxes now Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. Can you file your 2012 taxes now , Military personnel stationed outside the United States. Can you file your 2012 taxes now , Temporary absences. Can you file your 2012 taxes now , Joint Return Test, Military personnel stationed outside the United States. Can you file your 2012 taxes now , Nontaxable combat pay. Can you file your 2012 taxes now Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. Can you file your 2012 taxes now Basic Allowance for Subsistence (BAS), Nontaxable military pay. Can you file your 2012 taxes now C Child Adopted child, Adopted child. Can you file your 2012 taxes now Birth or death of, Birth or death of child. Can you file your 2012 taxes now Foster child, Relationship Test, Foster child. Can you file your 2012 taxes now , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. Can you file your 2012 taxes now Married child, Married child. Can you file your 2012 taxes now Child support, Income That Is Not Earned Income Clergy, Clergy. Can you file your 2012 taxes now Combat zone pay, Nontaxable combat pay. Can you file your 2012 taxes now Community property, Community property. Can you file your 2012 taxes now , Community property. Can you file your 2012 taxes now D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). Can you file your 2012 taxes now Domestic partner, Nevada, Washington, and California domestic partners. Can you file your 2012 taxes now E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. Can you file your 2012 taxes now , Military personnel stationed outside the United States. Can you file your 2012 taxes now F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). Can you file your 2012 taxes now , No SSN. Can you file your 2012 taxes now , Form 1040. Can you file your 2012 taxes now 1040A, Adjusted gross income (AGI). Can you file your 2012 taxes now , No SSN. Can you file your 2012 taxes now , Form 1040A. Can you file your 2012 taxes now 1040EZ, Adjusted gross income (AGI). Can you file your 2012 taxes now , No SSN. Can you file your 2012 taxes now , Form 1040EZ. Can you file your 2012 taxes now 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. Can you file your 2012 taxes now 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. Can you file your 2012 taxes now , Approved Form 4361 or Form 4029, Form 4029. Can you file your 2012 taxes now 4361, Minister's housing. Can you file your 2012 taxes now , Approved Form 4361 or Form 4029, Form 4361. Can you file your 2012 taxes now 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. Can you file your 2012 taxes now 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. Can you file your 2012 taxes now , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. Can you file your 2012 taxes now , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. Can you file your 2012 taxes now H Head of household, Community property. Can you file your 2012 taxes now , Spouse did not live with you. Can you file your 2012 taxes now , Community property. Can you file your 2012 taxes now , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). Can you file your 2012 taxes now Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. Can you file your 2012 taxes now , Homeless shelter. Can you file your 2012 taxes now I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. Can you file your 2012 taxes now , Married child. Can you file your 2012 taxes now Inmate, Earnings while an inmate. Can you file your 2012 taxes now , Figuring earned income. Can you file your 2012 taxes now Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. Can you file your 2012 taxes now M Married child, Married child. Can you file your 2012 taxes now Married filing a joint return, Rule 4—You Must Be a U. Can you file your 2012 taxes now S. Can you file your 2012 taxes now Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. Can you file your 2012 taxes now Military Combat pay, Nontaxable military pay. Can you file your 2012 taxes now Nontaxable pay, Nontaxable military pay. Can you file your 2012 taxes now Outside U. Can you file your 2012 taxes now S. Can you file your 2012 taxes now , Military personnel stationed outside the United States. Can you file your 2012 taxes now Minister, Net earnings from self-employment. Can you file your 2012 taxes now , Minister's housing. Can you file your 2012 taxes now , Church employees. Can you file your 2012 taxes now N Net earnings, self-employment, Net earnings from self-employment. Can you file your 2012 taxes now Nonresident alien, Rule 4—You Must Be a U. Can you file your 2012 taxes now S. Can you file your 2012 taxes now Citizen or Resident Alien All Year, Step 1. Can you file your 2012 taxes now O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. Can you file your 2012 taxes now , Examples. Can you file your 2012 taxes now , Special rule for divorced or separated parents (or parents who live apart). Can you file your 2012 taxes now Passive activity, Worksheet 1. Can you file your 2012 taxes now Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. Can you file your 2012 taxes now Prisoner, Figuring earned income. Can you file your 2012 taxes now Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. Can you file your 2012 taxes now Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. Can you file your 2012 taxes now Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. Can you file your 2012 taxes now , Earned Income Schedules: C, EIC Worksheet A. Can you file your 2012 taxes now , EIC Worksheet B. Can you file your 2012 taxes now C-EZ, EIC Worksheet A. Can you file your 2012 taxes now , EIC Worksheet B. Can you file your 2012 taxes now EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. Can you file your 2012 taxes now , Figuring earned income. Can you file your 2012 taxes now , Nontaxable combat pay. Can you file your 2012 taxes now , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. Can you file your 2012 taxes now , Schedule EIC SE, Figuring earned income. Can you file your 2012 taxes now , Clergy. Can you file your 2012 taxes now , Church employees. Can you file your 2012 taxes now , EIC Worksheet A. Can you file your 2012 taxes now , EIC Worksheet B. Can you file your 2012 taxes now , Net earnings from self-employment $400 or more. Can you file your 2012 taxes now , When to use the optional methods of figuring net earnings. Can you file your 2012 taxes now , When both spouses have self-employment income. Can you file your 2012 taxes now School, School defined. Can you file your 2012 taxes now Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. Can you file your 2012 taxes now , EIC Worksheet B. Can you file your 2012 taxes now Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. Can you file your 2012 taxes now Separated parents, special rule, Married child. Can you file your 2012 taxes now Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. Can you file your 2012 taxes now , No SSN. Can you file your 2012 taxes now , Getting an SSN. Can you file your 2012 taxes now , Married child. Can you file your 2012 taxes now , Exception for math or clerical errors. Can you file your 2012 taxes now Statutory employee, Statutory employee. Can you file your 2012 taxes now , Figuring earned income. Can you file your 2012 taxes now , EIC Worksheet A. Can you file your 2012 taxes now , Statutory employees. Can you file your 2012 taxes now Strike benefits, Strike benefits. Can you file your 2012 taxes now Student, Student defined. Can you file your 2012 taxes now T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. Can you file your 2012 taxes now Individual taxpayer identification number (ITIN), Other taxpayer identification number. Can you file your 2012 taxes now Social security number (SSN), Other taxpayer identification number. Can you file your 2012 taxes now Tiebreaker rules, Tiebreaker rules. Can you file your 2012 taxes now Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. Can you file your 2012 taxes now , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. Can you file your 2012 taxes now V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. Can you file your 2012 taxes now , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. Can you file your 2012 taxes now Worksheet 1, Worksheet 1. Can you file your 2012 taxes now Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. Can you file your 2012 taxes now Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications
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Can you file your 2012 taxes now Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. Can you file your 2012 taxes now Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. Can you file your 2012 taxes now Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. Can you file your 2012 taxes now , Adjustment of partner's basis in partnership. Can you file your 2012 taxes now , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Can you file your 2012 taxes now , Basis adjustment due to casualty loss. Can you file your 2012 taxes now Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. Can you file your 2012 taxes now Change in use, Property changed from personal use. Can you file your 2012 taxes now Cost, Cost as Basis Depreciable basis, Depreciable basis. Can you file your 2012 taxes now Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Can you file your 2012 taxes now Term interest, Basis adjustments. Can you file your 2012 taxes now Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. Can you file your 2012 taxes now Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. Can you file your 2012 taxes now Casualty loss, effect of, Basis adjustment due to casualty loss. Can you file your 2012 taxes now Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. Can you file your 2012 taxes now Computer (see Listed property) Computer software, Computer software. Can you file your 2012 taxes now , Off-the-shelf computer software. Can you file your 2012 taxes now Containers, Containers. Can you file your 2012 taxes now Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. Can you file your 2012 taxes now Copyright, Patents and copyrights. Can you file your 2012 taxes now (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. Can you file your 2012 taxes now Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. Can you file your 2012 taxes now , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Can you file your 2012 taxes now Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Can you file your 2012 taxes now Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. Can you file your 2012 taxes now , Election of ADS. Can you file your 2012 taxes now Declining balance (150% DB) method, 150% election. Can you file your 2012 taxes now Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. Can you file your 2012 taxes now Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. Can you file your 2012 taxes now Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. Can you file your 2012 taxes now Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. Can you file your 2012 taxes now Free tax services, Free help with your tax return. Can you file your 2012 taxes now G General asset account Abusive transaction, Abusive transactions. Can you file your 2012 taxes now Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. Can you file your 2012 taxes now General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. Can you file your 2012 taxes now Qualified infrastructure property, Qualified infrastructure property. Can you file your 2012 taxes now Qualified property, Qualified property. Can you file your 2012 taxes now Recovery periods for qualified property, Indian Reservation Property Related person, Related person. Can you file your 2012 taxes now Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. Can you file your 2012 taxes now Investment use of property, partial, Partial business or investment use. Can you file your 2012 taxes now Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. Can you file your 2012 taxes now Leasehold improvement property, defined, Qualified leasehold improvement property. Can you file your 2012 taxes now , Qualified leasehold improvement property. Can you file your 2012 taxes now Life tenant, Life tenant. Can you file your 2012 taxes now (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. Can you file your 2012 taxes now Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. Can you file your 2012 taxes now Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. Can you file your 2012 taxes now Improvements to, Improvements to listed property. Can you file your 2012 taxes now Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. Can you file your 2012 taxes now Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. Can you file your 2012 taxes now M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. Can you file your 2012 taxes now , Office in the home. Can you file your 2012 taxes now Ownership, incidents of, Incidents of ownership. Can you file your 2012 taxes now P Partial business use, Partial business use. Can you file your 2012 taxes now Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. Can you file your 2012 taxes now (see also Section 197 intangibles) Personal property, Personal property. Can you file your 2012 taxes now Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. Can you file your 2012 taxes now , Leased property. Can you file your 2012 taxes now Listed, What Is Listed Property? Personal, Personal property. Can you file your 2012 taxes now Real, Real property. Can you file your 2012 taxes now Retired from service, Retired From Service Tangible personal, Tangible personal property. Can you file your 2012 taxes now Term interest, Certain term interests in property. Can you file your 2012 taxes now Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Can you file your 2012 taxes now , Qualified leasehold improvement property. Can you file your 2012 taxes now Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. Can you file your 2012 taxes now Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Can you file your 2012 taxes now General asset account, abusive transaction, Abusive transactions. Can you file your 2012 taxes now Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. Can you file your 2012 taxes now Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. Can you file your 2012 taxes now , Related persons. Can you file your 2012 taxes now , Related persons. Can you file your 2012 taxes now , Related persons. Can you file your 2012 taxes now , Related person. Can you file your 2012 taxes now , Related persons. Can you file your 2012 taxes now Rent-to-own property, defined, Qualified rent-to-own property. Can you file your 2012 taxes now Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. Can you file your 2012 taxes now Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. Can you file your 2012 taxes now Revoking ADS election, Electing ADS. Can you file your 2012 taxes now General asset account election, Revoking an election. Can you file your 2012 taxes now Section 179 election, Revoking an election. Can you file your 2012 taxes now S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. Can you file your 2012 taxes now Carryover, Carryover of disallowed deduction. Can you file your 2012 taxes now Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. Can you file your 2012 taxes now Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. Can you file your 2012 taxes now Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. Can you file your 2012 taxes now , Off-the-shelf computer software. Can you file your 2012 taxes now Sound recording, Films, video tapes, and recordings. Can you file your 2012 taxes now Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. Can you file your 2012 taxes now Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. Can you file your 2012 taxes now T Tangible personal property, Tangible personal property. Can you file your 2012 taxes now Term interest, Certain term interests in property. Can you file your 2012 taxes now Trade-in of property, Trade-in of other property. Can you file your 2012 taxes now Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. Can you file your 2012 taxes now Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. Can you file your 2012 taxes now MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications