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E File Tax Returns

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E File Tax Returns

E file tax returns 5. E file tax returns   Additional Rules for Listed Property Table of Contents Introduction Useful Items - You may want to see: What Is Listed Property?Passenger Automobiles Other Property Used for Transportation Computers and Related Peripheral Equipment Can Employees Claim a Deduction? What Is the Business-Use Requirement?How To Allocate Use Qualified Business Use Recapture of Excess Depreciation Lessee's Inclusion Amount Do the Passenger Automobile Limits Apply?Maximum Depreciation Deduction Deductions After the Recovery Period Deductions For Passenger Automobiles Acquired in a Trade-in What Records Must Be Kept?Adequate Records How Is Listed Property Information Reported? Introduction This chapter discusses the deduction limits and other special rules that apply to certain listed property. E file tax returns Listed property includes cars and other property used for transportation, property used for entertainment, and certain computers. E file tax returns Deductions for listed property (other than certain leased property) are subject to the following special rules and limits. E file tax returns Deduction for employees. E file tax returns If your use of the property is not for your employer's convenience or is not required as a condition of your employment, you cannot deduct depreciation or rent expenses for your use of the property as an employee. E file tax returns Business-use requirement. E file tax returns If the property is not used predominantly (more than 50%) for qualified business use, you cannot claim the section 179 deduction or a special depreciation allowance. E file tax returns In addition, you must figure any depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS) using the straight line method over the ADS recovery period. E file tax returns You may also have to recapture (include in income) any excess depreciation claimed in previous years. E file tax returns A similar inclusion amount applies to certain leased property. E file tax returns Passenger automobile limits and rules. E file tax returns Annual limits apply to depreciation deductions (including section 179 deductions and any special depreciation allowance) for certain passenger automobiles. E file tax returns You can continue to deduct depreciation for the unrecovered basis resulting from these limits after the end of the recovery period. E file tax returns This chapter defines listed property and explains the special rules and depreciation deduction limits that apply, including the special inclusion amount rule for leased property. E file tax returns It also discusses the recordkeeping rules for listed property and explains how to report information about the property on your tax return. E file tax returns Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) Form (and Instructions) 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property See chapter 6 for information about getting publications and forms. E file tax returns What Is Listed Property? Listed property is any of the following. E file tax returns Passenger automobiles (as defined later). E file tax returns Any other property used for transportation, unless it is an excepted vehicle. E file tax returns Property generally used for entertainment, recreation, or amusement (including photographic, phonographic, communication, and video-recording equipment). E file tax returns Computers and related peripheral equipment, unless used only at a regular business establishment and owned or leased by the person operating the establishment. E file tax returns A regular business establishment includes a portion of a dwelling unit that is used both regularly and exclusively for business as discussed in Publication 587. E file tax returns Improvements to listed property. E file tax returns   An improvement made to listed property that must be capitalized is treated as a new item of depreciable property. E file tax returns The recovery period and method of depreciation that apply to the listed property as a whole also apply to the improvement. E file tax returns For example, if you must depreciate the listed property using the straight line method, you also must depreciate the improvement using the straight line method. E file tax returns Passenger Automobiles A passenger automobile is any four-wheeled vehicle made primarily for use on public streets, roads, and highways and rated at 6,000 pounds or less of unloaded gross vehicle weight (6,000 pounds or less of gross vehicle weight for trucks and vans). E file tax returns It includes any part, component, or other item physically attached to the automobile at the time of purchase or usually included in the purchase price of an automobile. E file tax returns The following vehicles are not considered passenger automobiles for these purposes. E file tax returns An ambulance, hearse, or combination ambulance-hearse used directly in a trade or business. E file tax returns A vehicle used directly in the trade or business of transporting persons or property for pay or hire. E file tax returns A truck or van that is a qualified nonpersonal use vehicle. E file tax returns Qualified nonpersonal use vehicles. E file tax returns   Qualified nonpersonal use vehicles are vehicles that by their nature are not likely to be used more than a minimal amount for personal purposes. E file tax returns They include the trucks and vans listed as excepted vehicles under Other Property Used for Transportation , next. E file tax returns They also include trucks and vans that have been specially modified so that they are not likely to be used more than a minimal amount for personal purposes, such as by installation of permanent shelving and painting the vehicle to display advertising or the company's name. E file tax returns For a detailed discussion of passenger automobiles, including leased passenger automobiles, see  Publication 463. E file tax returns Other Property Used for Transportation Although vehicles used to transport persons or property for pay or hire and vehicles rated at more than the 6,000-pound threshold are not passenger automobiles, they are still “other property used for transportation” and are subject to the special rules for listed property. E file tax returns Other property used for transportation includes trucks, buses, boats, airplanes, motorcycles, and any other vehicles used to transport persons or goods. E file tax returns Excepted vehicles. E file tax returns   Other property used for transportation does not include the following qualified nonpersonal use vehicles (defined earlier under Passenger Automobiles ). E file tax returns Clearly marked police and fire vehicles. E file tax returns Unmarked vehicles used by law enforcement officers if the use is officially authorized. E file tax returns Ambulances used as such and hearses used as such. E file tax returns Any vehicle with a loaded gross vehicle weight of over 14,000 pounds that is designed to carry cargo. E file tax returns Bucket trucks (cherry pickers), cement mixers, dump trucks (including garbage trucks), flatbed trucks, and refrigerated trucks. E file tax returns Combines, cranes and derricks, and forklifts. E file tax returns Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat. E file tax returns Qualified moving vans. E file tax returns Qualified specialized utility repair trucks. E file tax returns School buses used in transporting students and employees of schools. E file tax returns Other buses with a capacity of at least 20 passengers that are used as passenger buses. E file tax returns Tractors and other special purpose farm vehicles. E file tax returns Clearly marked police and fire vehicle. E file tax returns   A clearly marked police or fire vehicle is a vehicle that meets all the following requirements. E file tax returns It is owned or leased by a governmental unit or an agency or instrumentality of a governmental unit. E file tax returns It is required to be used for commuting by a police officer or fire fighter who, when not on a regular shift, is on call at all times. E file tax returns It is prohibited from being used for personal use (other than commuting) outside the limit of the police officer's arrest powers or the fire fighter's obligation to respond to an emergency. E file tax returns It is clearly marked with painted insignia or words that make it readily apparent that it is a police or fire vehicle. E file tax returns A marking on a license plate is not a clear marking for these purposes. E file tax returns Qualified moving van. E file tax returns   A qualified moving van is any truck or van used by a professional moving company for moving household or business goods if the following requirements are met. E file tax returns No personal use of the van is allowed other than for travel to and from a move site or for minor personal use, such as a stop for lunch on the way from one move site to another. E file tax returns Personal use for travel to and from a move site happens no more than five times a month on average. E file tax returns Personal use is limited to situations in which it is more convenient to the employer, because of the location of the employee's residence in relation to the location of the move site, for the van not to be returned to the employer's business location. E file tax returns Qualified specialized utility repair truck. E file tax returns   A truck is a qualified specialized utility repair truck if it is not a van or pickup truck and all the following apply. E file tax returns The truck was specifically designed for and is used to carry heavy tools, testing equipment, or parts. E file tax returns Shelves, racks, or other permanent interior construction has been installed to carry and store the tools, equipment, or parts and would make it unlikely that the truck would be used, other than minimally, for personal purposes. E file tax returns The employer requires the employee to drive the truck home in order to be able to respond in emergency situations for purposes of restoring or maintaining electricity, gas, telephone, water, sewer, or steam utility services. E file tax returns Computers and Related Peripheral Equipment A computer is a programmable, electronically activated device capable of accepting information, applying prescribed processes to the information, and supplying the results of those processes with or without human intervention. E file tax returns It consists of a central processing unit with extensive storage, logic, arithmetic, and control capabilities. E file tax returns Related peripheral equipment is any auxiliary machine which is designed to be controlled by the central processing unit of a computer. E file tax returns The following are neither computers nor related peripheral equipment. E file tax returns Any equipment that is an integral part of other property that is not a computer. E file tax returns Typewriters, calculators, adding and accounting machines, copiers, duplicating equipment, and similar equipment. E file tax returns Equipment of a kind used primarily for the user's amusement or entertainment, such as video games. E file tax returns Can Employees Claim a Deduction? If you are an employee, you can claim a depreciation deduction for the use of your listed property (whether owned or rented) in performing services as an employee only if your use is a business use. E file tax returns The use of your property in performing services as an employee is a business use only if both the following requirements are met. E file tax returns The use is for your employer's convenience. E file tax returns The use is required as a condition of your employment. E file tax returns If these requirements are not met, you cannot deduct depreciation (including the section 179 deduction) or rent expenses for your use of the property as an employee. E file tax returns Employer's convenience. E file tax returns   Whether the use of listed property is for your employer's convenience must be determined from all the facts. E file tax returns The use is for your employer's convenience if it is for a substantial business reason of the employer. E file tax returns The use of listed property during your regular working hours to carry on your employer's business generally is for the employer's convenience. E file tax returns Condition of employment. E file tax returns   Whether the use of listed property is a condition of your employment depends on all the facts and circumstances. E file tax returns The use of property must be required for you to perform your duties properly. E file tax returns Your employer does not have to require explicitly that you use the property. E file tax returns However, a mere statement by the employer that the use of the property is a condition of your employment is not sufficient. E file tax returns Example 1. E file tax returns Virginia Sycamore is employed as a courier with We Deliver, which provides local courier services. E file tax returns She owns and uses a motorcycle to deliver packages to downtown offices. E file tax returns We Deliver explicitly requires all delivery persons to own a car or motorcycle for use in their employment. E file tax returns Virginia's use of the motorcycle is for the convenience of We Deliver and is required as a condition of employment. E file tax returns Example 2. E file tax returns Bill Nelson is an inspector for Uplift, a construction company with many sites in the local area. E file tax returns He must travel to these sites on a regular basis. E file tax returns Uplift does not furnish an automobile or explicitly require him to use his own automobile. E file tax returns However, it pays him for any costs he incurs in traveling to the various sites. E file tax returns The use of his own automobile or a rental automobile is for the convenience of Uplift and is required as a condition of employment. E file tax returns Example 3. E file tax returns Assume the same facts as in Example 2 except that Uplift furnishes a car to Bill, who chooses to use his own car and receive payment for using it. E file tax returns The use of his own car is neither for the convenience of Uplift nor required as a condition of employment. E file tax returns Example 4. E file tax returns Marilyn Lee is a pilot for Y Company, a small charter airline. E file tax returns Y requires pilots to obtain 80 hours of flight time annually in addition to flight time spent with the airline. E file tax returns Pilots usually can obtain these hours by flying with the Air Force Reserve or by flying part-time with another airline. E file tax returns Marilyn owns her own airplane. E file tax returns The use of her airplane to obtain the required flight hours is neither for the convenience of the employer nor required as a condition of employment. E file tax returns Example 5. E file tax returns David Rule is employed as an engineer with Zip, an engineering contracting firm. E file tax returns He occasionally takes work home at night rather than work late in the office. E file tax returns He owns and uses a home computer which is virtually identical to the office model. E file tax returns His use of the computer is neither for the convenience of his employer nor required as a condition of employment. E file tax returns What Is the Business-Use Requirement? You can claim the section 179 deduction and a special depreciation allowance for listed property and depreciate listed property using GDS and a declining balance method if the property meets the business-use requirement. E file tax returns To meet this requirement, listed property must be used predominantly (more than 50% of its total use) for qualified business use. E file tax returns If this requirement is not met, the following rules apply. E file tax returns Property not used predominantly for qualified business use during the year it is placed in service does not qualify for the section 179 deduction. E file tax returns Property not used predominantly for qualified business use during the year it is placed in service does not qualify for a special depreciation allowance. E file tax returns Any depreciation deduction under MACRS for property not used predominantly for qualified business use during any year must be figured using the straight line method over the ADS recovery period. E file tax returns This rule applies each year of the recovery period. E file tax returns Excess depreciation on property previously used predominantly for qualified business use must be recaptured (included in income) in the first year in which it is no longer used predominantly for qualified business use. E file tax returns A lessee must add an inclusion amount to income in the first year in which the leased property is not used predominantly for qualified business use. E file tax returns Being required to use the straight line method for an item of listed property not used predominantly for qualified business use is not the same as electing the straight line method. E file tax returns It does not mean that you have to use the straight line method for other property in the same class as the item of listed property. E file tax returns Exception for leased property. E file tax returns   The business-use requirement generally does not apply to any listed property leased or held for leasing by anyone regularly engaged in the business of leasing listed property. E file tax returns   You are considered regularly engaged in the business of leasing listed property only if you enter into contracts for the leasing of listed property with some frequency over a continuous period of time. E file tax returns This determination is made on the basis of the facts and circumstances in each case and takes into account the nature of your business in its entirety. E file tax returns Occasional or incidental leasing activity is insufficient. E file tax returns For example, if you lease only one passenger automobile during a tax year, you are not regularly engaged in the business of leasing automobiles. E file tax returns An employer who allows an employee to use the employer's property for personal purposes and charges the employee for the use is not regularly engaged in the business of leasing the property used by the employee. E file tax returns How To Allocate Use To determine whether the business-use requirement is met, you must allocate the use of any item of listed property used for more than one purpose during the year among its various uses. E file tax returns For passenger automobiles and other means of transportation, allocate the property's use on the basis of mileage. E file tax returns You determine the percentage of qualified business use by dividing the number of miles you drove the vehicle for business purposes during the year by the total number of miles you drove the vehicle for all purposes (including business miles) during the year. E file tax returns For other listed property, allocate the property's use on the basis of the most appropriate unit of time the property is actually used (rather than merely being available for use). E file tax returns For example, you can determine the percentage of business use of a computer by dividing the number of hours you used the computer for business purposes during the year by the total number of hours you used the computer for all purposes (including business use) during the year. E file tax returns Entertainment use. E file tax returns   Treat the use of listed property for entertainment, recreation, or amusement purposes as a business use only to the extent you can deduct expenses (other than interest and property tax expenses) due to its use as an ordinary and necessary business expense. E file tax returns Commuting use. E file tax returns   The use of an automobile for commuting is not business use, regardless of whether work is performed during the trip. E file tax returns For example, a business telephone call made on a car telephone while commuting to work does not change the character of the trip from commuting to business. E file tax returns This is also true for a business meeting held in a car while commuting to work. E file tax returns Similarly, a business call made on an otherwise personal trip does not change the character of a trip from personal to business. E file tax returns The fact that an automobile is used to display material that advertises the owner's or user's trade or business does not convert an otherwise personal use into business use. E file tax returns Use of your automobile by another person. E file tax returns   If someone else uses your automobile, do not treat that use as business use unless one of the following conditions applies. E file tax returns That use is directly connected with your business. E file tax returns You properly report the value of the use as income to the other person and withhold tax on the income where required. E file tax returns You are paid a fair market rent. E file tax returns Treat any payment to you for the use of the automobile as a rent payment for purposes of item (3). E file tax returns Employee deductions. E file tax returns   If you are an employee, do not treat your use of listed property as business use unless it is for your employer's convenience and is required as a condition of your employment. E file tax returns See Can Employees Claim a Deduction , earlier. E file tax returns Qualified Business Use Qualified business use of listed property is any use of the property in your trade or business. E file tax returns However, it does not include the following uses. E file tax returns The leasing of property to any 5% owner or related person (to the extent the property is used by a 5% owner or person related to the owner or lessee of the property). E file tax returns The use of property as pay for the services of a 5% owner or related person. E file tax returns The use of property as pay for services of any person (other than a 5% owner or related person), unless the value of the use is included in that person's gross income and income tax is withheld on that amount where required. E file tax returns Property does not stop being used predominantly for qualified business use because of a transfer at death. E file tax returns Exception for leasing or compensatory use of aircraft. E file tax returns   Treat the leasing of any aircraft by a 5% owner or related person, or the compensatory use of any aircraft, as a qualified business use if at least 25% of the total use of the aircraft during the year is for a qualified business use. E file tax returns 5% owner. E file tax returns   For a business entity that is not a corporation, a 5% owner is any person who owns more than 5% of the capital or profits interest in the business. E file tax returns   For a corporation, a 5% owner is any person who owns, or is considered to own, either of the following. E file tax returns More than 5% of the outstanding stock of the corporation. E file tax returns Stock possessing more than 5% of the total combined voting power of all stock in the corporation. E file tax returns Related persons. E file tax returns   For a description of related persons, see Related persons in the discussion on property owned or used in 1986 under What Method Can You Use To Depreciate Your Property in chapter 1 . E file tax returns For this purpose, however, treat as related persons only the relationships listed in items (1) through (10) of that discussion and substitute “50%” for “10%” each place it appears. E file tax returns Examples. E file tax returns   The following examples illustrate whether the use of business property is qualified business use. E file tax returns Example 1. E file tax returns John Maple is the sole proprietor of a plumbing contracting business. E file tax returns John employs his brother, Richard, in the business. E file tax returns As part of Richard's pay, he is allowed to use one of the company automobiles for personal use. E file tax returns The company includes the value of the personal use of the automobile in Richard's gross income and properly withholds tax on it. E file tax returns The use of the automobile is pay for the performance of services by a related person, so it is not a qualified business use. E file tax returns Example 2. E file tax returns John, in Example 1, allows unrelated employees to use company automobiles for personal purposes. E file tax returns He does not include the value of the personal use of the company automobiles as part of their compensation and he does not withhold tax on the value of the use of the automobiles. E file tax returns This use of company automobiles by employees is not a qualified business use. E file tax returns Example 3. E file tax returns James Company Inc. E file tax returns owns several automobiles that its employees use for business purposes. E file tax returns The employees also are allowed to take the automobiles home at night. E file tax returns The fair market value of each employee's use of an automobile for any personal purpose, such as commuting to and from work, is reported as income to the employee and James Company withholds tax on it. E file tax returns This use of company automobiles by employees, even for personal purposes, is a qualified business use for the company. E file tax returns Investment Use The use of property to produce income in a nonbusiness activity (investment use) is not a qualified business use. E file tax returns However, you can treat the investment use as business use to figure the depreciation deduction for the property in a given year. E file tax returns Example 1. E file tax returns Sarah Bradley uses a home computer 50% of the time to manage her investments. E file tax returns She also uses the computer 40% of the time in her part-time consumer research business. E file tax returns Sarah's home computer is listed property because it is not used at a regular business establishment. E file tax returns She does not use the computer predominantly for qualified business use. E file tax returns Therefore, she cannot elect a section 179 deduction or claim a special depreciation allowance for the computer. E file tax returns She must depreciate it using the straight line method over the ADS recovery period. E file tax returns Her combined business/investment use for determining her depreciation deduction is 90%. E file tax returns Example 2. E file tax returns If Sarah uses her computer 30% of the time to manage her investments and 60% of the time in her consumer research business, it is used predominantly for qualified business use. E file tax returns She can elect a section 179 deduction and, if she does not deduct all the computer's cost, she can claim a special depreciation allowance and depreciate the computer using the 200% declining balance method over the GDS recovery period. E file tax returns Her combined business/investment use for determining her depreciation deduction is 90%. E file tax returns Recapture of Excess Depreciation If you used listed property more than 50% in a qualified business use in the year you placed it in service, you must recapture (include in income) excess depreciation in the first year you use it 50% or less. E file tax returns You also increase the adjusted basis of your property by the same amount. E file tax returns Excess depreciation is: The depreciation allowable for the property (including any section 179 deduction and special depreciation allowance claimed) for years before the first year you do not use the property predominantly for qualified business use, minus The depreciation that would have been allowable for those years if you had not used the property predominantly for qualified business use in the year you placed it in service. E file tax returns To determine the amount in (2) above, you must refigure the depreciation using the straight line method and the ADS recovery period. E file tax returns Example. E file tax returns In June 2009, Ellen Rye purchased and placed in service a pickup truck that cost $18,000. E file tax returns She used it only for qualified business use for 2009 through 2012. E file tax returns Ellen claimed a section 179 deduction of $10,000 based on the purchase of the truck. E file tax returns She began depreciating it using the 200% DB method over a 5-year GDS recovery period. E file tax returns The pickup truck's gross vehicle weight was over 6,000 pounds, so it was not subject to the passenger automobile limits discussed later under Do the Passenger Automobile Limits Apply. E file tax returns During 2013, she used the truck 50% for business and 50% for personal purposes. E file tax returns She includes $4,018 excess depreciation in her gross income for 2013. E file tax returns The excess depreciation is determined as follows. E file tax returns Total section 179 deduction ($10,000) and depreciation claimed ($6,618) for 2009 through 2012. E file tax returns (Depreciation is from Table A-1. E file tax returns ) $16,618 Minus: Depreciation allowable (Table A-8):     2009 – 10% of $18,000 $1,800   2010 – 20% of $18,000 3,600   2011 – 20% of $18,000 3,600   2012 – 20% of $18,000 3,600 12,600 Excess depreciation $4,018 If Ellen's use of the truck does not change to 50% for business and 50% for personal purposes until 2015, there will be no excess depreciation. E file tax returns The total depreciation allowable using Table A-8 through 2015 will be $18,000, which equals the total of the section 179 deduction and depreciation she will have claimed. E file tax returns Where to figure and report recapture. E file tax returns   Use Form 4797, Part IV, to figure the recapture amount. E file tax returns Report the recapture amount as other income on the same form or schedule on which you took the depreciation deduction. E file tax returns For example, report the recapture amount as other income on Schedule C (Form 1040) if you took the depreciation deduction on Schedule C. E file tax returns If you took the depreciation deduction on Form 2106, report the recapture amount as other income on Form 1040, line 21. E file tax returns Lessee's Inclusion Amount If you use leased listed property other than a passenger automobile for business/investment use, you must include an amount in your income in the first year your qualified business-use percentage is 50% or less. E file tax returns Your qualified business-use percentage is the part of the property's total use that is qualified business use (defined earlier). E file tax returns For the inclusion amount rules for a leased passenger automobile, see Leasing a Car in chapter 4 of Publication 463. E file tax returns The inclusion amount is the sum of Amount A and Amount B, described next. E file tax returns However, see the special rules for the inclusion amount, later, if your lease begins in the last 9 months of your tax year or is for less than one year. E file tax returns Amount A. E file tax returns   Amount A is: The fair market value of the property, multiplied by The business/investment use for the first tax year the qualified business-use percentage is 50% or less, multiplied by The applicable percentage from Table A-19 in Appendix A . E file tax returns   The fair market value of the property is the value on the first day of the lease term. E file tax returns If the capitalized cost of an item of listed property is specified in the lease agreement, you must treat that amount as the fair market value. E file tax returns Amount B. E file tax returns   Amount B is: The fair market value of the property, multiplied by The average of the business/investment use for all tax years the property was leased that precede the first tax year the qualified business-use percentage is 50% or less, multiplied by The applicable percentage from Table A–20 in Appendix A . E file tax returns Maximum inclusion amount. E file tax returns   The inclusion amount cannot be more than the sum of the deductible amounts of rent for the tax year in which the lessee must include the amount in gross income. E file tax returns Inclusion amount worksheet. E file tax returns   The following worksheet is provided to help you figure the inclusion amount for leased listed property. E file tax returns Inclusion Amount Worksheet for Leased Listed Property 1. E file tax returns Fair market value   2. E file tax returns Business/investment use for first year business use is 50% or less   3. E file tax returns Multiply line 1 by line 2. E file tax returns   4. E file tax returns Rate (%) from Table A-19   5. E file tax returns Multiply line 3 by line 4. E file tax returns This is Amount A. E file tax returns   6. E file tax returns Fair market value   7. E file tax returns Average business/investment use for years property leased before the first year business use is 50% or less . E file tax returns . E file tax returns . E file tax returns . E file tax returns . E file tax returns . E file tax returns . E file tax returns . E file tax returns . E file tax returns . E file tax returns . E file tax returns . E file tax returns . E file tax returns   8. E file tax returns Multiply line 6 by line 7   9. E file tax returns Rate (%) from Table A-20   10. E file tax returns Multiply line 8 by line 9. E file tax returns This is Amount B. E file tax returns   11. E file tax returns Add line 5 and line 10. E file tax returns This is your inclusion amount. E file tax returns Enter here and as other income on the form or schedule on which you originally took the deduction (for example, Schedule C or F (Form 1040), Form 1040, Form 1120, etc. E file tax returns )         Example. E file tax returns On February 1, 2011, Larry House, a calendar year taxpayer, leased and placed in service a computer with a fair market value of $3,000. E file tax returns The lease is for a period of 5 years. E file tax returns Larry does not use the computer at a regular business establishment, so it is listed property. E file tax returns His business use of the property (all of which is qualified business use) is 80% in 2011, 60% in 2012, and 40% in 2013. E file tax returns He must add an inclusion amount to gross income for 2013, the first tax year his qualified business-use percentage is 50% or less. E file tax returns The computer has a 5-year recovery period under both GDS and ADS. E file tax returns 2013 is the third tax year of the lease, so the applicable percentage from Table A-19 is −19. E file tax returns 8%. E file tax returns The applicable percentage from Table A-20 is 22. E file tax returns 0%. E file tax returns Larry's deductible rent for the computer for 2013 is $800. E file tax returns Larry uses the Inclusion amount worksheet. E file tax returns to figure the amount he must include in income for 2013. E file tax returns His inclusion amount is $224, which is the sum of −$238 (Amount A) and $462 (Amount B). E file tax returns Inclusion Amount Worksheet for Leased Listed Property 1. E file tax returns Fair market value $3,000   2. E file tax returns Business/investment use for first year business use is 50% or less 40 % 3. E file tax returns Multiply line 1 by line 2. E file tax returns 1,200   4. E file tax returns Rate (%) from Table A-19 −19. E file tax returns 8 % 5. E file tax returns Multiply line 3 by line 4. E file tax returns This is Amount A. E file tax returns −238   6. E file tax returns Fair market value 3,000   7. E file tax returns Average business/investment use for years property leased before the first year business use is 50% or less 70 % 8. E file tax returns Multiply line 6 by line 7 2,100   9. E file tax returns Rate (%) from Table A-20 22. E file tax returns 0 % 10. E file tax returns Multiply line 8 by line 9. E file tax returns This is Amount B. E file tax returns 462   11. E file tax returns Add line 5 and line 10. E file tax returns This is your inclusion amount. E file tax returns Enter here and as other income on the form or schedule on which you originally took the deduction (for example, Schedule C or F (Form 1040), Form 1040, Form 1120, etc. E file tax returns ) $224           Lease beginning in the last 9 months of your tax year. E file tax returns    The inclusion amount is subject to a special rule if all the following apply. E file tax returns The lease term begins within 9 months before the close of your tax year. E file tax returns You do not use the property predominantly (more than 50%) for qualified business use during that part of the tax year. E file tax returns The lease term continues into your next tax year. E file tax returns Under this special rule, add the inclusion amount to income in the next tax year. E file tax returns Figure the inclusion amount by taking into account the average of the business/investment use for both tax years (line 2 of the Inclusion Amount Worksheet for Leased Listed Property) and the applicable percentage for the tax year the lease term begins. E file tax returns Skip lines 6 through 9 of the worksheet and enter zero on line 10. E file tax returns Example 1. E file tax returns On August 1, 2012, Julie Rule, a calendar year taxpayer, leased and placed in service an item of listed property. E file tax returns The property is 5-year property with a fair market value of $10,000. E file tax returns Her property has a recovery period of 5 years under ADS. E file tax returns The lease is for 5 years. E file tax returns Her business use of the property was 50% in 2012 and 90% in 2013. E file tax returns She paid rent of $3,600 for 2012, of which $3,240 is deductible. E file tax returns She must include $147 in income in 2013. E file tax returns The $147 is the sum of Amount A and Amount B. E file tax returns Amount A is $147 ($10,000 × 70% × 2. E file tax returns 1%), the product of the fair market value, the average business use for 2012 and 2013, and the applicable percentage for year one from Table A-19 . E file tax returns Amount B is zero. E file tax returns Lease for less than one year. E file tax returns   A special rule for the inclusion amount applies if the lease term is less than one year and you do not use the property predominantly (more than 50%) for qualified business use. E file tax returns The amount included in income is the inclusion amount (figured as described in the preceding discussions) multiplied by a fraction. E file tax returns The numerator of the fraction is the number of days in the lease term and the denominator is 365 (or 366 for leap years). E file tax returns   The lease term for listed property other than residential rental or nonresidential real property includes options to renew. E file tax returns If you have two or more successive leases that are part of the same transaction (or a series of related transactions) for the same or substantially similar property, treat them as one lease. E file tax returns Example 2. E file tax returns On October 1, 2012, John Joyce, a calendar year taxpayer, leased and placed in service an item of listed property that is 3-year property. E file tax returns This property had a fair market value of $15,000 and a recovery period of 5 years under ADS. E file tax returns The lease term was 6 months (ending on March 31, 2013), during which he used the property 45% in business. E file tax returns He must include $71 in income in 2013. E file tax returns The $71 is the sum of Amount A and Amount B. E file tax returns Amount A is $71 ($15,000 × 45% × 2. E file tax returns 1% × 183/365), the product of the fair market value, the average business use for both years, and the applicable percentage for year one from Table A-19 , prorated for the length of the lease. E file tax returns Amount B is zero. E file tax returns Where to report inclusion amount. E file tax returns   Report the inclusion amount figured as described in the preceding discussions as other income on the same form or schedule on which you took the deduction for your rental costs. E file tax returns For example, report the inclusion amount as other income on Schedule C (Form 1040) if you took the deduction on Schedule C. E file tax returns If you took the deduction for rental costs on Form 2106, report the inclusion amount as other income on Form 1040, line 21. E file tax returns Do the Passenger Automobile Limits Apply? The depreciation deduction, including the section 179 deduction and special depreciation allowance, you can claim for a passenger automobile (defined earlier) each year is limited. E file tax returns This section describes the maximum depreciation deduction amounts for 2013 and explains how to deduct, after the recovery period, the unrecovered basis of your property that results from applying the passenger automobile limit. E file tax returns Exception for leased cars. E file tax returns   The passenger automobile limits generally do not apply to passenger automobiles leased or held for leasing by anyone regularly engaged in the business of leasing passenger automobiles. E file tax returns For information on when you are considered regularly engaged in the business of leasing listed property, including passenger automobiles, see Exception for leased property , earlier, under What Is the Business-Use Requirement . E file tax returns Maximum Depreciation Deduction The passenger automobile limits are the maximum depreciation amounts you can deduct for a passenger automobile. E file tax returns They are based on the date you placed the automobile in service. E file tax returns Passenger Automobiles The maximum deduction amounts for most passenger automobiles are shown in the following table. E file tax returns Maximum Depreciation Deduction for Passenger Automobiles Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2013 $11,1601 $5,100 $3,050 $1,875 2012 11,1601 5,100 3,050 1,875 2011 11,0602 4,900 2,950 1,775 2010 11,0602  4,900 2,950 1,775 2009 10,9603 4,800 2,850 1,775 2008 10,9603  4,800 2,850 1,775 2007 3,060 4,900 2,850 1,775 2006 2,960 4,800 2,850 1,775 2005 2,960 4,700 2,850 1,675 2004 10,6104 4,800 2,850 1,675 5/06/2003– 12/31/2003 10,7105 4,900 2,950 1,775 1/01/2003– 5/05/2003 7,6606 4,900 2,950 1,775 1If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,160. E file tax returns 2If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,060. E file tax returns 3If you elected not to claim any special depreciation allowance for the vehicle or the vehicle is not qualified property, the maximum deduction is $2,960. E file tax returns 4If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $2,960. E file tax returns 5If you acquired the vehicle before 5/06/03, the maximum deduction is $7,660. E file tax returns If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $3,060. E file tax returns 6If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $3,060. E file tax returns If your business/investment use of the automobile is less than 100%, you must reduce the maximum deduction amount by multiplying the maximum amount by the percentage of business/investment use determined on an annual basis during the tax year. E file tax returns If you have a short tax year, you must reduce the maximum deduction amount by multiplying the maximum amount by a fraction. E file tax returns The numerator of the fraction is the number of months and partial months in the short tax year and the denominator is 12. E file tax returns Example. E file tax returns On April 15, 2013, Virginia Hart bought and placed in service a new car for $14,500. E file tax returns She used the car only in her business. E file tax returns She files her tax return based on the calendar year. E file tax returns She does not elect a section 179 deduction and elected not to claim any special depreciation allowance for the car. E file tax returns Under MACRS, a car is 5-year property. E file tax returns Since she placed her car in service on April 15 and used it only for business, she uses the percentages in Table A-1 to figure her MACRS depreciation on the car. E file tax returns Virginia multiplies the $14,500 unadjusted basis of her car by 0. E file tax returns 20 to get her MACRS depreciation of $2,900 for 2013. E file tax returns This $2,900 is below the maximum depreciation deduction of $3,160 for passenger automobiles placed in service in 2013. E file tax returns She can deduct the full $2,900. E file tax returns Electric Vehicles The maximum depreciation deductions for passenger automobiles that are produced to run primarily on electricity are higher than those for other automobiles. E file tax returns The maximum deduction amounts for electric vehicles placed in service after August 5, 1997, and before January 1, 2007, are shown in the following table. E file tax returns Owners of electric vehicles placed in service after December 31, 2006, should use the table of maximum deduction amounts later for electric vehicles classified as passenger automobiles or use the table of maximum deduction amounts for trucks and vans later, for electric vehicles classified as trucks and vans. E file tax returns Maximum Depreciation Deduction For Electric Vehicles Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2006 $8,980 $14,400 $8,650 $5,225 2005 8,880 14,200 8,450 5,125 2004 31,8301 14,300 8,550 5,125 5/06/2003– 12/31/2003 32,0302 14,600 8,750 5,225 1/01/2003– 5/05/2003 22,8803 14,600 8,750 5,225 1If you elected not to claim any special depreciation allowance for the vehicle or the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $8,880. E file tax returns 2If you acquired the vehicle before 5/06/03, the maximum deduction is $22,880. E file tax returns If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $9,080. E file tax returns 3 If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $9,080. E file tax returns Trucks and Vans The maximum depreciation deductions for trucks and vans placed in service after 2002 are higher than those for other passenger automobiles. E file tax returns The maximum deduction amounts for trucks and vans are shown in the following table. E file tax returns Maximum Depreciation Deduction For Trucks and Vans Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2013 $11,3601 $5,400 $3,250 $1,975 2012 11,3601 5,300 3,150 1,875 2011 11,2602 5,200 3,150 1,875 2010 11,1603 5,100 3,050 1,875 2009 11,0604 4,900 2,950 1,775 2008 11,1605 5,100 3,050 1,875 2007 3,260 5,200 3,050 1,875 2006 3,260 5,200 3,150 1,875 2005 3,260 5,200 3,150 1,875 2004 10,9106 5,300 3,150 1,875 5/06/2003– 12/31/2003 11,0107 5,400 3,250 1,975 1/01/2003– 5/05/2003 7,9608 5,400 3,250 1,975 1 If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,360. E file tax returns 2 If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,260. E file tax returns 3 If you elected not to claim any special depreciation allowance or the vehicle is not qualified property, the maximum deduction is $3,160. E file tax returns 4 If you elect not to claim any special depreciation allowance for the vehicle or the vehicle is not qualified property, the maximum deduction is $3,060. E file tax returns 5If you elected not to claim any special depreciation allowance for the vehicle or the vehicle is not qualified property, the maximum deduction is $3,160. E file tax returns 6If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, or the maximum deduction is $3,260. E file tax returns 7 If you acquired the vehicle before 5/06/03, the maximum deduction is $7,960. E file tax returns If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $3,360. E file tax returns 8 If you elected not to claim any special depreciation allowance for the vehicle, the vehicle is not qualified property, or the vehicle is qualified Liberty Zone property, the maximum deduction is $3,360. E file tax returns Depreciation Worksheet for Passenger Automobiles You can use the following worksheet to figure your depreciation deduction using the percentage tables. E file tax returns Then use the information from this worksheet to prepare Form 4562. E file tax returns Depreciation Worksheet for Passenger Automobiles   Part I   1. E file tax returns MACRS system (GDS or ADS)     2. E file tax returns Property class     3. E file tax returns Date placed in service     4. E file tax returns Recovery period     5. E file tax returns Method and convention     6. E file tax returns Depreciation rate (from tables)     7. E file tax returns Maximum depreciation deduction for this year from the appropriate table       8. E file tax returns Business/investment-use percentage       9. E file tax returns Multiply line 7 by line 8. E file tax returns This is your adjusted maximum depreciation deduction       10. E file tax returns Section 179 deduction claimed this year (not more than line 9). E file tax returns Enter -0- if this is not the year you placed the car in service. E file tax returns         Note. E file tax returns  1) If line 10 is equal to line 9, stop here. E file tax returns Your combined section 179 and depreciation deduction (including your special depreciation allowance) is limited to the amount on line 9. E file tax returns  2) If line 10 is less than line 9, complete Part II. E file tax returns   Part II   11. E file tax returns Subtract line 10 from line 9. E file tax returns This is the limit on the amount you can deduct for depreciation (including any special depreciation allowance )       12. E file tax returns Cost or other basis (reduced by any alternative motor vehicle credit 1or credit for electric vehicles 2)       13. E file tax returns Multiply line 12 by line 8. E file tax returns This is your business/investment cost       14. E file tax returns Section 179 deduction claimed in the year you placed the car in service       15. E file tax returns Subtract line 14 from line 13. E file tax returns This is your tentative basis for depreciation       16. E file tax returns Multiply line 15 by . E file tax returns 50 if the 50% special depreciation allowance applies. E file tax returns This is your special depreciation allowance. E file tax returns Enter -0- if this is not the year you placed the car in service, the car is not qualified property, or you elected not to claim a special depreciation allowance       Note 1) If line 16 is equal to line 11, stop here. E file tax returns Your depreciation deduction (including your special depreciation allowance) is limited to the amount on line 11. E file tax returns  2) If line 16 is less than line 11, complete Part III. E file tax returns   Part III   17. E file tax returns Subtract line 16 from 11. E file tax returns This is the limit on the amount you can deduct for MACRS depreciation       18. E file tax returns Subtract line 16 from line 15. E file tax returns This is your basis for depreciation. E file tax returns       19. E file tax returns Multiply line 18 by line 6. E file tax returns This is your tentative MACRS depreciation deduction. E file tax returns       20. E file tax returns Enter the lesser of line 17 or line 19. E file tax returns This is your MACRS depreciation deduction. E file tax returns     1 When figuring the amount to enter on line 12, do not reduce your cost or other basis by any section 179 deduction you claimed for your car. E file tax returns 2 Reduce the basis by the lesser of $4,000 or 10% of the cost of the vehicle even if the credit is less than that amount. E file tax returns             Deductions After the Recovery Period If the depreciation deductions for your automobile are reduced under the passenger automobile limits, you will have unrecovered basis in your automobile at the end of the recovery period. E file tax returns If you continue to use the automobile for business, you can deduct that unrecovered basis after the recovery period ends. E file tax returns You can claim a depreciation deduction in each succeeding tax year until you recover your full basis in the car. E file tax returns The maximum amount you can deduct each year is determined by the date you placed the car in service and your business/investment-use percentage. E file tax returns See Maximum Depreciation Deduction , earlier. E file tax returns Unrecovered basis is the cost or other basis of the passenger automobile reduced by any clean-fuel vehicle deduction, electric vehicle credit, depreciation, and section 179 deductions that would have been allowable if you had used the car 100% for business and investment use and the passenger automobile limits had not applied. E file tax returns You cannot claim a depreciation deduction for listed property other than passenger automobiles after the recovery period ends. E file tax returns There is no unrecovered basis at the end of the recovery period because you are considered to have used this property 100% for business and investment purposes during all of the recovery period. E file tax returns Example. E file tax returns In May 2007, you bought and placed in service a car costing $31,500. E file tax returns The car was 5-year property under GDS (MACRS). E file tax returns You did not elect a section 179 deduction and elected not to claim any special depreciation allowance for the car. E file tax returns You used the car exclusively for business during the recovery period (2007 through 2012). E file tax returns You figured your depreciation as shown below. E file tax returns Year Percentage Amount Limit   Allowed 2007 20. E file tax returns 0% $6,300 $2,960   $2,960 2008 32. E file tax returns 0 10,080 4,800   4,800 2009 19. E file tax returns 2 6,048 2,850   2,850 2010 11. E file tax returns 52 3,629 1,675   1,675 2011 11. E file tax returns 52 3,629 1,675   1,675 2012 5. E file tax returns 76 1,814 1,675   1,675 Total   $15,635 At the end of 2012, you had an unrecovered basis of $15,865 ($31,500 − $15,635). E file tax returns If in 2013 and later years you continue to use the car 100% for business, you can deduct each year the lesser of $1,675 or your remaining unrecovered basis. E file tax returns If your business use of the car had been less than 100% during any year, your depreciation deduction would have been less than the maximum amount allowable for that year. E file tax returns However, in figuring your unrecovered basis in the car, you would still reduce your basis by the maximum amount allowable as if the business use had been 100%. E file tax returns For example, if you had used your car 60% for business instead of 100%, your allowable depreciation deductions would have been $9,519 ($15,865 × 60%), but you still would have to reduce your basis by $15,865 to determine your unrecovered basis. E file tax returns Deductions For Passenger Automobiles Acquired in a Trade-in If you acquire a passenger automobile in a trade-in, depreciate the carryover basis separately as if the trade-in did not occur. E file tax returns Depreciate the part of the new automobile's basis that exceeds its carryover basis (excess basis) as if it were newly placed in service property. E file tax returns This excess basis is the additional cash paid for the new automobile in the trade-in. E file tax returns The depreciation figured for the two components of the basis (carryover basis and excess basis) is subject to a single passenger automobile limit. E file tax returns Special rules apply in determining the passenger automobile limits. E file tax returns These rules and examples are discussed in section 1. E file tax returns 168(i)-6(d)(3) of the regulations. E file tax returns Instead of figuring depreciation for the carryover basis and the excess basis separately, you can elect to treat the old automobile as disposed of and both of the basis components for the new automobile as if placed in service at the time of the trade-in. E file tax returns For more information, including how to make this election, see Election out under Property Acquired in a Like-kind Exchange or Involuntary Conversion in chapter 4 and sections 1. E file tax returns 168(i)-6(i) and 1. E file tax returns 168(i)-6(j) of the regulations. E file tax returns What Records Must Be Kept? You cannot take any depreciation or section 179 deduction for the use of listed property unless you can prove your business/investment use with adequate records or with sufficient evidence to support your own statements. E file tax returns For listed property, you must keep records for as long as any recapture can still occur. E file tax returns Recapture can occur in any tax year of the recovery period. E file tax returns Adequate Records To meet the adequate records requirement, you must maintain an account book, diary, log, statement of expense, trip sheet, or similar record or other documentary evidence that, together with the receipt, is sufficient to establish each element of an expenditure or use. E file tax returns You do not have to record information in an account book, diary, or similar record if the information is already shown on the receipt. E file tax returns However, your records should back up your receipts in an orderly manner. E file tax returns Elements of expenditure or use. E file tax returns   Your records or other documentary evidence must support all the following. E file tax returns The amount of each separate expenditure, such as the cost of acquiring the item, maintenance and repair costs, capital improvement costs, lease payments, and any other expenses. E file tax returns The amount of each business and investment use (based on an appropriate measure, such as mileage for vehicles and time for other listed property), and the total use of the property for the tax year. E file tax returns The date of the expenditure or use. E file tax returns The business or investment purpose for the expenditure or use. E file tax returns   Written documents of your expenditure or use are generally better evidence than oral statements alone. E file tax returns You do not have to keep a daily log. E file tax returns However, some type of record containing the elements of an expenditure or the business or investment use of listed property made at or near the time of the expenditure or use and backed up by other documents is preferable to a statement you prepare later. E file tax returns Timeliness. E file tax returns   You must record the elements of an expenditure or use at the time you have full knowledge of the elements. E file tax returns An expense account statement made from an account book, diary, or similar record prepared or maintained at or near the time of the expenditure or use generally is considered a timely record if, in the regular course of business: The statement is given by an employee to the employer, or The statement is given by an independent contractor to the client or customer. E file tax returns   For example, a log maintained on a weekly basis, that accounts for use during the week, will be considered a record made at or near the time of use. E file tax returns Business purpose supported. E file tax returns   Generally, an adequate record of business purpose must be in the form of a written statement. E file tax returns However, the amount of detail necessary to establish a business purpose depends on the facts and circumstances of each case. E file tax returns A written explanation of the business purpose will not be required if the purpose can be determined from the surrounding facts and circumstances. E file tax returns For example, a salesperson visiting customers on an established sales route will not normally need a written explanation of the business purpose of his or her travel. E file tax returns Business use supported. E file tax returns   An adequate record contains enough information on each element of every business or investment use. E file tax returns The amount of detail required to support the use depends on the facts and circumstances. E file tax returns For example, a taxpayer who uses a truck for both business and personal purposes and whose only business use of the truck is to make customer deliveries on an established route can satisfy the requirement by recording the length of the route, including the total number of miles driven during the tax year and the date of each trip at or near the time of the trips. E file tax returns   Although you generally must prepare an adequate written record, you can prepare a record of the business use of listed property in a computer memory device that uses a logging program. E file tax returns Separate or combined expenditures or uses. E file tax returns   Each use by you normally is considered a separate use. E file tax returns However, you can combine repeated uses as a single item. E file tax returns   Record each expenditure as a separate item. E file tax returns Do not combine it with other expenditures. E file tax returns If you choose, however, you can combine amounts you spent for the use of listed property during a tax year, such as for gasoline or automobile repairs. E file tax returns If you combine these expenses, you do not need to support the business purpose of each expense. E file tax returns Instead, you can divide the expenses based on the total business use of the listed property. E file tax returns   You can account for uses that can be considered part of a single use, such as a round trip or uninterrupted business use, by a single record. E file tax returns For example, you can account for the use of a truck to make deliveries at several locations that begin and end at the business premises and can include a stop at the business in between deliveries by a single record of miles driven. E file tax returns You can account for the use of a passenger automobile by a salesperson for a business trip away from home over a period of time by a single record of miles traveled. E file tax returns Minimal personal use (such as a stop for lunch between two business stops) is not an interruption of business use. E file tax returns Confidential information. E file tax returns   If any of the information on the elements of an expenditure or use is confidential, you do not need to include it in the account book or similar record if you record it at or near the time of the expenditure or use. E file tax returns You must keep it elsewhere and make it available as support to the IRS director for your area on request. E file tax returns Substantial compliance. E file tax returns   If you have not fully supported a particular element of an expenditure or use, but have complied with the adequate records requirement for the expenditure or use to the satisfaction of the IRS director for your area, you can establish this element by any evidence the IRS director for your area deems adequate. E file tax returns   If you fail to establish to the satisfaction of the IRS director for your area that you have substantially complied with the adequate records requirement for an element of an expenditure or use, you must establish the element as follows. E file tax returns By your own oral or written statement containing detailed information as to the element. E file tax returns By other evidence sufficient to establish the element. E file tax returns   If the element is the cost or amount, time, place, or date of an expenditure or use, its supporting evidence must be direct evidence, such as oral testimony by witnesses or a written statement setting forth detailed information about the element or the documentary evidence. E file tax returns If the element is the business purpose of an expenditure, its supporting evidence can be circumstantial evidence. E file tax returns Sampling. E file tax returns   You can maintain an adequate record for part of a tax year and use that record to support your business and investment use of listed property for the entire tax year if it can be shown by other evidence that the periods for which you maintain an adequate record are representative of the use throughout the year. E file tax returns Example 1. E file tax returns Denise Williams, a sole proprietor and calendar year taxpayer, operates an interior decorating business out of her home. E file tax returns She uses her automobile for local business visits to the homes or offices of clients, for meetings with suppliers and subcontractors, and to pick up and deliver items to clients. E file tax returns There is no other business use of the automobile, but she and family members also use it for personal purposes. E file tax returns She maintains adequate records for the first 3 months of the year showing that 75% of the automobile use was for business. E file tax returns Subcontractor invoices and paid bills show that her business continued at approximately the same rate for the rest of the year. E file tax returns If there is no change in circumstances, such as the purchase of a second car for exclusive use in her business, the determination that her combined business/investment use of the automobile for the tax year is 75% rests on sufficient supporting evidence. E file tax returns Example 2. E file tax returns Assume the same facts as in Example 1, except that Denise maintains adequate records during the first week of every month showing that 75% of her use of the automobile is for business. E file tax returns Her business invoices show that her business continued at the same rate during the later weeks of each month so that her weekly records are representative of the automobile's business use throughout the month. E file tax returns The determination that her business/investment use of the automobile for the tax year is 75% rests on sufficient supporting evidence. E file tax returns Example 3. E file tax returns Bill Baker, a sole proprietor and calendar year taxpayer, is a salesman in a large metropolitan area for a company that manufactures household products. E file tax returns For the first 3 weeks of each month, he occasionally uses his own automobile for business travel within the metropolitan area. E file tax returns During these weeks, his business use of the automobile does not follow a consistent pattern. E file tax returns During the fourth week of each month, he delivers all business orders taken during the previous month. E file tax returns The business use of his automobile, as supported by adequate records, is 70% of its total use during that fourth week. E file tax returns The determination based on the record maintained during the fourth week of the month that his business/investment use of the automobile for the tax year is 70% does not rest on sufficient supporting evidence because his use during that week is not representative of use during other periods. E file tax returns Loss of records. E file tax returns   When you establish that failure to produce adequate records is due to loss of the records through circumstances beyond your control, such as through fire, flood, earthquake, or other casualty, you have the right to support a deduction by reasonable reconstruction of your expenditures and use. E file tax returns How Is Listed Property Information Reported? You must provide the information about your listed property requested in Part V of Form 4562, Section A, if you claim either of the following deductions. E file tax returns Any deduction for a vehicle. E file tax returns A depreciation deduction for any other listed property. E file tax returns If you claim any deduction for a vehicle, you also must provide the information requested in Section B. E file tax returns If you provide the vehicle for your employee's use, the employee must give you this information. E file tax returns If you provide any vehicle for use by an employee, you must first answer the questions in Section C to see if you meet an exception to completing Section B for that vehicle. E file tax returns Vehicles used by your employees. E file tax returns   You do not have to complete Section B, Part V, for vehicles used by your employees who are not more-than-5% owners or related persons if you meet at least one of the following requirements. E file tax returns You maintain a written policy statement that prohibits one of the following uses of the vehicles. E file tax returns All personal use including commuting. E file tax returns Personal use, other than commuting, by employees who are not officers, directors, or 1%-or-more owners. E file tax returns You treat all use of the vehicles by your employees as personal use. E file tax returns You provide more than five vehicles for use by your employees, and you keep in your records the information on their use given to you by the employees. E file tax returns For demonstrator automobiles provided to full-time salespersons, you maintain a written policy statement that limits the total mileage outside the salesperson's normal working hours and prohibits use of the automobile by anyone else, for vacation trips, or to store personal possessions. E file tax returns Exceptions. E file tax returns   If you file Form 2106, 2106-EZ, or Schedule C-EZ (Form 1040), and you are not required to file Form 4562, report information about listed property on that form and not on Form 4562. E file tax returns Also, if you file Schedule C (Form 1040) and are claiming the standard mileage rate or actual vehicle expenses (except depreciation) and you are not required to file Form 4562 for any other reason, report vehicle information in Part IV of Schedule C and not on Form 4562. E file tax returns Prev  Up  Next   Home   More Online Publications
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Understanding your CP166 Notice

We were unable to process your monthly payment because there were insufficient funds in your bank account.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Make sure there’s enough money in your bank account to cover your monthly payment with us, plus any additional fees or penalty charges from your bank.

Answers to Common Questions

I sent my monthly payment in the mail this month. Why did the IRS attempt to debit my account?
Once you establish a Direct Debit Installment Agreement (DDIA), you have agreed to the IRS debiting the fixed payment on the established date every month. Unless you made other arrangements, your payment plan is by DDIA, so even if you mailed in a payment, we’ll still attempt to withdraw your monthly payment from your account.

I mailed the IRS my updated checking account information, but you tried to take the money out of my old account. How do I make sure you have the right account information?
If you think we haven’t updated your account information timely or accurately, please contact us at the toll free number on your notice to verify that we have the correct information on your Direct Debit Installment Agreement (DDIA). If your bank charged you a fee because we attempted to debit your old account, you will have to contact your bank for them to waive any fees they charged. Their fees are independent of any charges from the IRS.

I’m sure I had enough money in my account. Why did the bank tell you there were insufficient funds?
You’ll have to contact your bank to clarify the situation. In addition, if your installment agreement is now in default and you believe you had sufficient funds in your bank account on the payment due date, please write to the address shown on your notice. Be sure to include a signed statement of explanation along with proof you had sufficient funds. The lower portion of your notice must accompany any correspondence you send us.

How do I change my monthly payment date on my direct debit installment agreement?
Please call the toll-free number on your notice.

The notice I received mentioned that "interest may increase" if there are insufficient funds in my bank account. What’s the current interest, and how much will it increase?
Interest is charged on any unpaid balances on your account, so as long as you owe money, interest is charged and added to your account balance(s). The interest amount you owe on your unpaid balance will increase, but not the interest rate.

The rate of interest is determined on a quarterly basis. For taxpayers other than corporations, the overpayment and underpayment rate is the federal short-term rate plus 3 percentage points.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 26-Mar-2014

The E File Tax Returns

E file tax returns Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. E file tax returns Para pedir formularios y publicaciones. E file tax returns Preguntas sobre los impuestos. E file tax returns Todo material en esta publicación puede ser reimpreso gratuitamente. E file tax returns Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. E file tax returns Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. E file tax returns Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. E file tax returns Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. E file tax returns Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. E file tax returns Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. E file tax returns Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. E file tax returns Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. E file tax returns La mayor parte de estos cambios se abordan en más detalle en esta publicación. E file tax returns Acontecimientos futuros. E file tax returns  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. E file tax returns irs. E file tax returns gov/pub17sp. E file tax returns Impuesto Adicional del Medicare. E file tax returns  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. E file tax returns 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. E file tax returns El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. E file tax returns Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. E file tax returns Impuesto sobre los ingresos netos de inversión. E file tax returns  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). E file tax returns Este impuesto es el 3. E file tax returns 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. E file tax returns Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. E file tax returns Cambio en las tasas tributarias. E file tax returns  La tasa tributaria mayor es de 39. E file tax returns 6%. E file tax returns Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. E file tax returns Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. E file tax returns  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. E file tax returns Vea el capítulo 16 . E file tax returns Gastos médicos y dentales. E file tax returns  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. E file tax returns 5% si usted o su cónyuge tiene 65 años de edad o más). E file tax returns Vea el capítulo 21 . E file tax returns Aumento de la cantidad de la exención personal para determinados contribuyentes. E file tax returns  La exención personal que le corresponde a usted ha aumentado a $3,900. E file tax returns Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. E file tax returns Vea el capítulo 3 . E file tax returns Límite sobre las deducciones detalladas. E file tax returns  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. E file tax returns Vea el capítulo 29 . E file tax returns Matrimonio entre el mismo sexo. E file tax returns  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. E file tax returns Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. E file tax returns Vea el capítulo 2 . E file tax returns Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. E file tax returns Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . E file tax returns Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). E file tax returns  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). E file tax returns Vea el capítulo 5 . E file tax returns Créditos tributarios que vencen. E file tax returns  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. E file tax returns Usted no puede reclamar ninguno de éstos en su declaración del año 2013. E file tax returns Vea el capítulo 37 . E file tax returns Esquemas de inversión de tipo Ponzi. E file tax returns  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. E file tax returns Vea el capítulo 25 . E file tax returns Método simplificado para la deducción por oficina en el hogar. E file tax returns  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. E file tax returns Vea la Publicación 587, disponible en inglés. E file tax returns Tarifas estándar por milla. E file tax returns  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. E file tax returns Vea el capítulo 26 . E file tax returns Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. E file tax returns Vea el capítulo 21 . E file tax returns Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. E file tax returns Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. E file tax returns Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. E file tax returns Muchos de estos asuntos se explican más adelante en esta publicación. E file tax returns Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. E file tax returns  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. E file tax returns Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. E file tax returns Vea el capítulo 1 . E file tax returns Proteja su documentación tributaria contra el robo de identidad. E file tax returns  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. E file tax returns Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. E file tax returns Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. E file tax returns Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . E file tax returns Números de identificación del contribuyente. E file tax returns  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. E file tax returns Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. E file tax returns Por lo general, este número es el número de Seguro Social de la persona. E file tax returns Vea el capítulo 1 . E file tax returns Ingreso de fuentes en el extranjero. E file tax returns  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. E file tax returns Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. E file tax returns Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). E file tax returns Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. E file tax returns Para más detalles, vea la Publicación 54, Tax Guide for U. E file tax returns S. E file tax returns Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. E file tax returns Activos financieros extranjeros. E file tax returns  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. E file tax returns Vea www. E file tax returns IRS. E file tax returns gov/form8938, en inglés, para más detalles. E file tax returns Prórroga automática de 6 meses para presentar la declaración de impuestos. E file tax returns  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. E file tax returns Vea el capítulo 1 . E file tax returns Incluya su número de teléfono en la declaración. E file tax returns  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. E file tax returns Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. E file tax returns Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. E file tax returns Pago de los impuestos. E file tax returns   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. E file tax returns Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. E file tax returns Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. E file tax returns Vea el capítulo 1 . E file tax returns Maneras más rápidas de presentar su declaración. E file tax returns  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. E file tax returns Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. E file tax returns Vea el capítulo 1 . E file tax returns Presentación electrónica gratuita de la declaración. E file tax returns  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. E file tax returns Vea el capítulo 1 . E file tax returns Cambio de dirección. E file tax returns  Si cambia de dirección, debe notificarle al IRS. E file tax returns Vea el tema titulado Cambio de Dirección , en el capítulo 1. E file tax returns Reembolsos de una declaración presentada fuera de plazo. E file tax returns  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. E file tax returns Vea el capítulo 1 . E file tax returns Declaraciones de impuestos frívolas. E file tax returns  El IRS ha publicado una lista de posturas identificadas como frívolas. E file tax returns La multa por presentar una declaración de impuestos frívola es de $5,000. E file tax returns Vea el capítulo 1 . E file tax returns Reclamación errónea de reembolso o crédito. E file tax returns  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. E file tax returns Vea el capítulo 1 . E file tax returns Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. E file tax returns   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. E file tax returns Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. E file tax returns Servicio a los contribuyentes. E file tax returns  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. E file tax returns Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. E file tax returns Mandato para preparadores de impuestos sobre el sistema e-file. E file tax returns  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. E file tax returns Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. E file tax returns Inspector General del Tesoro para la Administración Tributaria. E file tax returns   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). E file tax returns Puede mantenerse anónimo. E file tax returns Fotografías de niños desaparecidos. E file tax returns  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). E file tax returns Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. E file tax returns Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. E file tax returns Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. E file tax returns La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. E file tax returns Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. E file tax returns Cómo está organizada esta publicación. E file tax returns   Esta publicación sigue de cerca el Formulario 1040, U. E file tax returns S. E file tax returns Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. E file tax returns Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. E file tax returns Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. E file tax returns No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. E file tax returns Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. E file tax returns   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. E file tax returns Qué se incluye en esta publicación. E file tax returns   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. E file tax returns La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. E file tax returns Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. E file tax returns Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. E file tax returns La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. E file tax returns   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. E file tax returns También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. E file tax returns   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. E file tax returns Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. E file tax returns Iconos. E file tax returns   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. E file tax returns Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. E file tax returns Qué no se incluye en esta publicación. E file tax returns   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. E file tax returns Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). E file tax returns   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. E file tax returns Publicación 535, Business Expenses (Gastos de negocios), en inglés. E file tax returns Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. E file tax returns Ayuda del IRS. E file tax returns   Existen muchas maneras en que puede obtener ayuda del IRS. E file tax returns Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. E file tax returns Comentarios y sugerencias. E file tax returns   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. E file tax returns   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. E file tax returns NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. E file tax returns Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. E file tax returns   Usted nos puede enviar comentarios desde la página web www. E file tax returns irs. E file tax returns gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). E file tax returns   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. E file tax returns Para pedir formularios y publicaciones. E file tax returns   Visite www. E file tax returns irs. E file tax returns gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. E file tax returns  Internal Revenue Service 1201 N. E file tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. E file tax returns   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. E file tax returns gov/espanol o llame al 1-800-829-1040. E file tax returns No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. E file tax returns Misión del IRS. E file tax returns   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. E file tax returns Tabla 1. E file tax returns Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. E file tax returns Un sitio en Internet o una dirección de correo electrónico. E file tax returns Una dirección que podría necesitar. E file tax returns Documentos que debería mantener en su documentación personal. E file tax returns Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. E file tax returns Un número de teléfono importante. E file tax returns Información que podría necesitar. E file tax returns Prev  Up  Next   Home   More Online Publications